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Research on the Influence of Enterprise Accounting Standards on Accounting Information Quality Based on Professional Competence

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DOI: 10.25236/iwass.2019.177


Wang Jiasheng

Corresponding Author

Wang Jiasheng


Economic Globalization and Integration of International Capital Markets Have Become the Trend of World Economic Development. At the Same Time, with the Reform of Chinese Economic System, Chinese Accounting Management System Has Changed from a Planned Economy-Oriented Management Model to a Market Economy-Oriented Management Model. the Establishment of the New Accounting Standards System Has Laid a Foundation for Improving the Quality of Accounting Information, Enhancing the True Reliability of Accounting Information, Meeting the Needs of Many Users of Accounting Information for Accounting Information, and Safeguarding the Interests of the Public. the New Accounting Standard System Has Been Completed and Started to Operate, Which Indicates That Chinese Enterprise Accounting Model Has Gradually Been in Line with International Practices and Market Economy. This Paper Analyzes the Impact of the New Accounting Standards on the Quality of Accounting Information and How to Improve the Quality of Accounting Information.


Professional Competence; Accounting Standards for Enterprises; Quality of Accounting Information