摘要
鉴于财务信息的重要性和我国的特殊国情,我国政府为改善财务信息质量付出了巨大的努力,并取得了一系列的进步。本文应用国内外文献已经公开发表的资料对财务信息质量特征、为改善上市公司财务信息质量的组织努力以及在应用信息技术抑制财务信息欺诈等3方面进行阐述,说明我国应当并能够针对本国国情处理财务信息质量管理所面临的问题。
Owing to its importance and China＇ s special situation, Chinese government paid a lot of effort to improve the quality of financial information （QFI）, and made a series of progress. With the published literature, this article presented on three sides： the understanding of quality metrics, organizational effort on improving QFI of listed companies, and antifraud with computer-based information systems. It illustrated that China should and is able to deal with own QFI problems according to her own situation.
出处
《中国科技资源导刊》
2008年第6期3-8,共6页
China Science & Technology Resources Review
关键词
质量管理
财务信息
审计
信息技术
信息质量
quality management, financial information, audit, IT, Information quality
