會計環(huán)境對會計信息質(zhì)量特征的影響.pdf

1、首都經(jīng)濟貿(mào)易大學(xué)碩士學(xué)位論文會計環(huán)境對會計信息質(zhì)量特征的影響姓名：楊文會申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：傅磊劉德智20050331蔓塑絲疊墨墨奎蘭堡主絲壅!叁生至塑塾壘生墮璺壅曼堂堡塑墅墮!ABSTRAcTBecauseoftheinflueneeoftheaccountingenvirormaent，thedeviationofaccountinginformationanditqualityhasbecomeadifficu

2、ltproblemintheworldAccountinginformafionqualityiSreferredtOasthebasicqualityrequirementthattheaCCountinginformationshouldmeetorreachItiStherestrainttermsfortheaccountinginformationsystemtoreachtheaccountinggoal，Theaccoun

3、tingqualityincludesthefollowingitems：thePrimarycharacteristicobjectivity(includingsincerity)，inherentcharacteristicrelativityexternalcharacteristiecomparativitytimecharacteristictimelinessandetcnleaccountingenvironmentiS

4、referredtoasthetotaloftheobjectivesituationandconditionthatinfluencestheaccountanttoproduceanddevelop，mainlyincluding：Economicenvironment，politicalenvironment，scientificandtechnicalenvironment，legalenvironmentAboveail，th

5、e“l(fā)ivingenvironment”thattheprovideranduserofaccountinginformationarethemainenvironmemaifactorofinfluencingthequaiitycharacteristicofaCCountinginformation剛SthesismakefurtheranalysisineconomyIaw)poIitics，scienceandtechnolo

6、gyandsurvivingenvironmentespeciallytheimpactof“1Ningenvironrflent’onqual毋characteristicofaccountinginformationDifferentobjectiveandsubjectiveenvironmentwiIlproducedifferentaccountinginformationqualitycharacteristicsandwi

7、llfurtheraffectaccountingqualitynlcthesisanalyzestheproviders’andusers’wiilandattitudeabouttheaccountinginformationq嘣itytoprotectthemselvesindetailAdjustandimprovethelivingenvironmentonlyissuchawaywecanerlsuretherealizat