Author(s)

Qiang Cheng

Corresponding Author

Qiang Cheng

Abstract

Accounting, as a social science, contains the universal principles of marxist philosophy in its theory and practice. Accounting information quality requirements as an important part of basic accounting theory, only a deeper understanding of it, can better guide the relevant accounting theory and practice. This paper considers the quality requirements of accounting information from a philosophical perspective, so as to deepen the understanding of it.

Keywords

Accounting, Philosophy, Accounting information quality requirements