neutrality rule 中文意思是什麼
neutrality rule
解釋
中立規則- neutrality : n. 1. 中立；中立地位；不偏不倚。2. 【化學】中性；中和。
- rule : n 1 規則，規定；法則，定律；章程，規章；標準；（教會等的）教規，條例，教條；常例，慣例。2 統治，...
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In china, the reliability, that is to say, the facticity, neutrality and checkablity should be think much more. for this chinese accounting system and rule have been modified many times to close to the international rule step by step up to date. the paper depending on the exemples of information distortion of chinese stock companies which come into the market, points out that in china the distortion questions of stock company accounting information are serious, and anatomizes practically the causes and harms from the inside and outside conditions, and the diathesis of persons engaged in this field. in the end, the thesis brings forward five countermeasures on how to improve accounting information quality of stock companies
本文認為，會計信息質量特徵是有層次的，其主要的特徵是相關性和可靠性，而在我國，應該更加重視可靠性，即真實性、中立性和可核性。提高股份公司會計信息質量，從會計本身角度，應該進一步完善會計法規，推進企業會計制度與國際接軌，同時要強化股份公司會計的內外部監督，大力提高會計人員素質，從系統管理上完善會計信息的質量保證體系。
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