| 论会计管理体制创新对会计信息质量的影响 |
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| 引用本文： | 刘美华. 论会计管理体制创新对会计信息质量的影响[J]. 武汉冶金管理干部学院学报, 2006, 16(1): 30-32 |
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| 作者姓名： | 刘美华 |
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| 作者单位： | 湖北大学,商学院,湖北,武汉,430062 |
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| 摘 要： | 如何提高会计信息质量一直是会计理论和实务关注的重点。本文分析了会计管理体制创新对会计信息质量的影响，探讨了税收规则与会计信息质量的关系，指出科学、规范而有效的会计管理体制对防止企业会计信息失真，提高会计信息质量具有重要的作用。
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| 关 键 词： | 会计管理体制 制度安排 会计信息质量 |
| 收稿时间： | 2005-11-29 |
The Influences of Management System Innovation of Accounting on Quality of Accounting Information |
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| Liu Mei-hua. The Influences of Management System Innovation of Accounting on Quality of Accounting Information[J]. Journal of Wuhan Metallurgical Manager's Institute, 2006, 16(1): 30-32 |
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| Authors: | Liu Mei-hua |
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| Affiliation: | Liu Mei-hua |
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| Abstract: | How to improve accounting information quality is always the important point in accounting theory and practice. This paper analysed the influences of management system innovation of accounting on quality of accounting information, pointed out that scientific, normative and effective accounting management system plays an important role in preventing distortion of accounting information in enterprise and improving accounting information quality. |
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| Keywords: | management system of accounting systematic arrangements accounting information quality |
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