论文题目：会计信息揭示的中外会计对比研究 摘 要 会计信息是指会计单位通过财务报表、财务报告或附注等形式向投资者、债权人或其他信息使用者揭示单位财务状况和经营成果的信息。 会计信息是整个会计行为系统的核心部分,其实质是各种利益关系的反映。随着我国经济体制改革的不断深入和社会主义市场经济的日益发展,随着经济主体和利益主体的多元化,经济活动的全球化,国际化, 以及经济规模的日益扩大和内涵的日益复杂,会计信息在宏观调控和微观管理上越来越显示出其突出而重要的作用。 本文从会计准则、会计信息质量特征和会计信息披露等方面入手，对会计信息揭示题进行中外对比研究。从而加深对我国会计信息所揭示出的问题的认识，并向国外其他国家学习其在发展过程中对我国会计发展有用的部分，去其糟粕，取其精华。促进我过会计信息更快更好的发展。 关键词： 会计准则 会计信息质量 会计信息披露Abstract Accounting information is refers to the accounting units through the financial statements and financial reports or note to investors and other forms, creditor or other users of the information reveal unit's financial position and operating results of information. Accounting information is the whole accounting behavior of the core of the system, its essence is the reflection of the various interests. As China's economic system reform and the socialist market economy, with the development of economic subject and benefit main body, the diversity of the globalization of economic activities, internationalization, and of the size of the economy is expanding and content of increasingly complex, the accounting information in macroeconomic regulation and microcosmic management more and more shows its outstanding and important role. This paper, from the accounting standards, the accounting information quality characteristics and accounting information disclosure of the accounting information, to reveal the topic to carry on the Chinese and foreign comparative study. Thus dee...
