会计信息的质量特征 meaning in Chinese
qualitative characteristics( of accounting information)
Examples
- Based on the above motioned , it shows what should be the major quality characteristics of the chinese corporate financial information , and why procedural rationality rather than substantive rationality should be the criterion to identify the truthfulness of the chinese financial information
在此基础上，讨论了中国会计信息的质量特征和把握原则，并提出程序理性应是中国会计信息真实性的鉴别标准。再次，重点分析了中国上市公司业绩操纵的原因。 - Object of financial accounting is offering useful information for the users . from quality characteristic of accouting information , such as relevance , reliability , comparability and materiality all display that segment report is propitious to the quality and usefulness of accounting information
会计信息的质量特征诸如相关性、可靠性、可比性和重要性都显示，上市公司披露分部信息有利于会计信息质量的提高，增加会计信息对信息使用者的有用性。 - At the end of this paper , the author analyzes positive result , does research into its possible causes from dual attributes of accounting and qualitative characteristics of accounting information , and then advance some suggests of policy . at the same time , the author set forth some issues in which can be studied further
最后，笔者对得到的实证结论，结合会计的双重属性及会计信息的质量特征进行分析，探究其可能的原因，提出相应的政策建议，并根据笔者在实证研究过程中的发现提出可以进一步研究的内容。