CAJ | 학술논문

论文根据会计信息使用者的需求，计量会计信息的质量，帮助会计信息使用者判断会计信息质量。文章在深入分析会计信息各质量要求逻辑关系的基础上，得出可靠性和相关性是会计信息质量的核心要求，进而分析影响可靠性和相关性的因素有真实性、公司治理、资产质量、盈利质量和现金保障质量等；根据影响因素设计会计信息质量的评价指标体系。评价指标体系可直接计算会计信息质量，可依据计算结果判断会计信息质量。
논문근거회계신식사용자적수구，계량회계신식적질량，방조회계신식사용자판단회계신식질량。문장재심입분석회계신식각질량요구라집관계적기출상，득출가고성화상관성시회계신식질량적핵심요구，진이분석영향가고성화상관성적인소유진실성、공사치리、자산질량、영리질량화현금보장질량등；근거영향인소설계회계신식질량적평개지표체계。평개지표체계가직접계산회계신식질량，가의거계산결과판단회계신식질량。
The Accounting Information is the most important to users. Therefore, the Quality is the key point in the Accounting Information. The question is how to judge this by non - professionals. In this article, the users of accounting information are identified and satisfied their needs. In - depth analysis of accounting information quality in logically came to the conclusion that the core is reliability and relevance in the quality of accounting information. Further, the most important factor is included Authenticity, corporate governance, asset quality, earnings quality and cash to protect the quality etc.. According to these factors is designed the Evaluation Index System, and then we could quantify the Quality of Accounting Information by the index system. Enhance, non - professionals could judge the Quality of Accounting Infor- mation