本文選題：會計(jì)信息質(zhì)量 + 新會計(jì)準(zhǔn)則��； 參考：《全國商情》2016年31期

【摘要】：隨著新會計(jì)準(zhǔn)則的出現(xiàn),我國會計(jì)準(zhǔn)則朝著國際化的水平又邁出了一大步,但是需要注意的問題是高質(zhì)量的會計(jì)準(zhǔn)則與高質(zhì)量的會計(jì)信息并不是相對應(yīng)的,只有不斷促進(jìn)會計(jì)信息質(zhì)量的進(jìn)一步提高,同時(shí)完善會計(jì)準(zhǔn)則的執(zhí)行環(huán)境,才能更好的促進(jìn)我國會計(jì)行業(yè)的穩(wěn)步前進(jìn)。公司治理結(jié)構(gòu)在會計(jì)準(zhǔn)則實(shí)施的過程中具有重要的影響,直接影響著會計(jì)準(zhǔn)則以及會計(jì)信息之間的關(guān)系,所以本文將重點(diǎn)從公司治理的角度出發(fā),探討在公司治理之后,會計(jì)準(zhǔn)則會出現(xiàn)何種影響,并且公司治理與會計(jì)信息之間存在何種關(guān)系,希望能夠在本文的論述下對今后會計(jì)信息質(zhì)量的提高起到重要的幫助作用。
[Abstract]:With the emergence of new accounting standards, China's accounting standards have taken a big step towards the level of internationalization, but the problem to be paid attention to is that high-quality accounting standards and high-quality accounting information are not corresponding. Only by continuously improving the quality of accounting information and perfecting the environment of the implementation of accounting standards can we better promote the steady progress of the accounting industry in our country. Corporate governance structure plays an important role in the implementation of accounting standards, which directly affects the relationship between accounting standards and accounting information. The influence of accounting standards and the relationship between corporate governance and accounting information is expected to play an important role in improving the quality of accounting information in the future.
【作者單位】： 中國能源建設(shè)集團(tuán)黑龍江省電力設(shè)計(jì)院有限公司;
【分類號】：F271;F233

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1 盧太平;公司治理與管理的比較研究[J];電子科技大學(xué)學(xué)報(bào)(社科版);2004年02期

2 謝R，

本文編號：1991850