会计政策选择是影响企业财务信息质量的一个重要方面。
The choice of the accounting policy is one of the important factors affecting the accounting information quality of a business.
会计政策涵盖的内容十分广泛，是影响企业财务信息质量的一个重要方面。
The accounting policy, an important respect in influencing enterprises' financial information quality, covers extensively.
审计工作在监督企业行为、规范企业工作、保证企业财务信息质量等方面有着重要的作用。
Auditing ACTS an important role in supervising enterprise's action, regulating accountants' work and guaranteeing the quality of the financial information.
第一章阐述了不确定性产生的理论依据、原因及会计中的不确定性对财务信息质量产生着重要的影响，以此说明研究的必要性。
Chapter 1 interprets the reason of uncertainty and its important influences to financial information quality in order to explain the research necessity.
观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。
That view changing everytime promotes the finance report of firm and improves the information reporting quality.
观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。
Each transformation of idea brings about the improvement of financial reports of enterprises with the advance of the information provided in the reports.
财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。
The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.
如何构建一个合理的财务报告信息质量保障体系以提升财务报告信息质量，已成为一个世界性的难题。
How to construct a reasonable safeguard system of financial reporting information quality to promote financial reporting information quality has been a worldwide difficult problem.
本文就管理会计与财务会计信息质量特征中差别较大的方面作一分析研究。
This article has analysed and researched the main different aspects of the accounting information's quality features between management accounting and financial accounting.
财务会计是对外报告会计，因此信息的质量关系着市场参与者各方利益的协调。
Financial accounting is the branch of accounting to be reported externally, the quality of the information it provides is, therefore, linked to coordination of interests of the parties concerned.
基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
上市公司新股发行定价与公司的财务质量信息相关。
The Pricing of New Issue of Public Offering in security market is related to the financial quality information of the list company.
近年来，随着一系列财务造假案的曝光，会计业正面临着前所未有的信息质量危机，承受着社会各界的压力。
In recent years, along with a series of financial cases exposed, accountancy industry faces an unprecedented information truthfulness crisis, bearing public pressure.
真实性是财务会计信息的首要质量特征。
Reliability is the initial quality feature of finance accounting information.
为了有效平衡财务目标和社会目标，企业应提高社会责任报告的质量，全面、客观披露绩效等关键信息。
In order to balance the targets of finance and society effectively, corporate should improve the quality of report, disclosure the key information such as performance fully and objectively.
必须要对相关法律进行修订，以加强监事的财务监督职能，从而提高上市公司会计信息的质量。
We should revise relevant rules to strengthen supervisory board's function on supervisory of financial reporting.
因此对资产负债表日后事项进行正确的会计处理，对于提高会计核算质量和保证财务信息真实可靠具有十分重要的意义。
So on balance sheet items for proper accounting treatment, accounting for improving the quality and ensure true and reliable financial information is of great significance.
因此，本文提出会计资产的能力观，期望能加深对企业会计资产的理论认识，促进企业财务报告的改进和提高财务信息的披露质量。
So this article puts forward the competence view of account asset, expects to realize the theory of firm account asset and improves the reporting quality of finance information.
因此，注重财务报告表外信息的审计，可提高经济责任审计评价工作质量，降低审计风险。
Accordingly, noticing the audit about financial report form outside information can improve the quality of economic responsibility audit evaluation and reduce the audit risk.
第五章，提高我国上市公司中期财务报告信息质量的建议。
The fourth chapter: To enhance China's listed companies interim financial information quality report's recommendations.
本文认为自愿性信息披露有助于提供高质量财务报告。
This thesis thinks that the voluntary disclosure of information contributes to offering the high-quality financial report.
财务会计报告的处理方法和提供信息披露的多少将直接影响到财务会计报告的质量。
Accounting treatment and financial statement disclosure of the information would directly affect the quality of financial statements.
第二部分是自愿性信息披露与高质量财务报告。
The Second part is the relation between voluntary disclosure of business information and high-quality financial report.
在1400家上市公司中的许多企业依然质量低劣。但事实上，因为不完善的信息披露和会计准则，使我们根本无法确定它们确切的财务状况。
The quality of many of the 1400 listed ones remain ns poor—though weak disclosure and accounting standards make the exact state of their finances near-impossible to determine.
该模式将在全球范围内增强公司财务报告的透明度，提高财务信息的质量。
This model will globally improve transparency of financial report and financial information quality.
自会计信息质量低下被认为是公司财务舞弊发生的原因之一以后，会计信息成为人们关注的焦点。
Since the low quality of accounting information is considered to be one of the reasons that lead to financial scandal, accounting information has become the focus of attention.
因此，本文提出会计资产的能力观，期望能加深对企业会计资产的理论认识，促进企业财务报告的改进和提高财务信息的披露质量。
So this article puts forward the competence view of account asset, expects to realize the theory of firm account asset and improves the reporting quality of finance...
因此，本文提出会计资产的能力观，期望能加深对企业会计资产的理论认识，促进企业财务报告的改进和提高财务信息的披露质量。
So this article puts forward the competence view of account asset, expects to realize the theory of firm account asset and improves the reporting quality of finance...
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