1997AAA&FASB（12月）财务报告研讨会上，许多与会者围绕“什么是高质量会计准则（High Quality Accounting Standards）的属性（Attritutes）或特征（Characteristic）”这样一个问题展开了讨论。
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...le 分保人会计原理 accounting principle generally accepted 公认会计原则 High Quality Accounting Principle 高质量会计准则 ..
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高质量会计准则之构想 Finance and Accounting Monthly
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本文结合了会计准则对实际盈余管理的影响来考虑高质量会计准则的制定。
This article combines the accounting standards of the actual impact of earnings management to consider the development of high-quality accounting standards.
自20世纪末以来，高质量会计准则的特征成为国际会计界研究的热点问题。
Since the late 20th Century, the characteristics of high-quality accounting standards have become a hot issue for the international accounting profession.
高质量会计准则是高质量会计信息的前提，而一个良好的会计准则制定程序又是制定高质量会计准则的保证。
High-quality accounting standards are prerequisite for high quality accounting information. A good accounting setup procedure is to ensure the development of high-quality accounting standards.
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