会计国际化背景下的我国会计信息质量特征研究

Qualitative Characteristics of Accounting Information in China Under the Circumstance of Accounting Internationalization

会计信息质量特征是财务会计概念框架的重要组成部分。本文采用规范分析方法对西方国家的会计信息质量特征进行了国际比较,并结合实证研究结论对影响我国财务会计信息质量特征的因素进行了现状分析。最后指出在当前特殊的环境下确立我国财务会计信息质量特征体系,应该同时兼顾国际协调与中国特色,建议在透明度的总体要求下,依次将会计信息质量特征设定为:可靠性,相关性,充分披露。

Qualitative characteristics of accounting information are the main content of Concepts Framework for Financial Accounting. Based on normative analysis, this paper compares qualitative characteristics in international field. Based on positive conclusion, this paper analyzes current position of accounting information in our country. International reconciliation and our country＇s own characteristic should be considered concurrently in qualitative characteristics of accounting information in China. That is to say, under the requisition of transparency, reliability, relevance, full disclosure should be assured.