会计信息质量要求英文

After our country joins WTO (WTO), user is internationalizing accounting information constantly, the requirements for accounting information quality are higher and higher, this requires quality characteristic of accounting information to accord with the fixed requirement, our country will revise to what accounting world turned into newly in February of 2006. U.S.A. has already set up more complete accounting information quality characteristic system as the developed country, continue to use it so far since making in 1980. This thesis passes the difference of the accounting information quality characteristic of our country and U.S.A. of comparative analysis, and from the accounting goals, on the contents, in the logic forms, have all compared on economic environment.

The quality of accounting information is an international and historic matter ， it is necessary to focus on study and solve the keyoverthe world。

The quality of accounting information is an international, historic question, also is the world it is necessary to focus on study and solve the priority.

People's Republic of China Generally Accepted Accouting Principles 中华人民共和国公认会计准则International Financial Reporting Standards国际财务报告准则

全称People's Republic of China Generally Accepted Accouting Principles，意思为中华人民共和国公认会计准则。

《企业会计准则》由财政部制定，于2006年2月15日财政部令第33号发布，自2007年1月1日起施行。我国企业会计准则体系包括基本准则与具体准则和应用指南。

基本准则为主导，对企业财务会计的一般要求和主要方面做出原则性的规定，为制定具体准则和会计制度提供依据。

扩展资料：

准则基本构架

1、基本准则提纲包括总则；会计信息质量要求；财务会计报表要素；会计计量；财务会计报告等十一章内容。

2、具体准则是在基本准则的指导下，处理会计具体业务标准的规范。其具体内容可分为一般业务准则、特殊行业和特殊业务准则、财务报告准则三大类，一般业务准则是规范普遍适用的一般经济业务的确认、计量要求，如存货、固定资产、无形资产、职工薪酬、所得税等。

3、应用指南从不同角度对企业具体准则进行强化，解决实务操作，包括具体准则解释部分、会计科目和财务报表部分。

参考资料来源：百度百科-企业会计准则