According to China's new accounting standards system issued by Ministry of Finance, linked ac-counting information quality status in China, the article analyzed the factors restrict accounting information quality, as well as the impact on the accounting information after implementation of new accounting standards.%根据我国财政部发布的新会计准则体系,联系我国会计信息质量现状来分析制约会计信息质量的因素,以及在实施新会计准则之后对会计信息产生的影响.
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