目标定位下的我国会计信息质量特征体系构建

Construction of accounting information quality characteristic system in our country under localization of target

会计目标决定会计信息的质量特征,而会计信息的质量特征又反过来保障会计目标的实现。在会计目标定位下,构建一套系统完善的会计信息质量特征体系,不仅有利于会计理论的进一步发展完善,而且对于全面有效地提高会计信息质量水准、遏制日益严重的会计信息失真具有重要意义。

Accountant goal decides the quality characteristic of accounting information, but the quality characteristic of accounting information in turn safeguards the realization of accountant goal, under the localization of accountant target, constructs a set of accounting information quality characteristic system, not only is advantageous to accountant theory＇s further development and consummates, moreover regarding effectively enhances the accounting information quality standard, the containment serious accounting information distortion comprehensively has the vital significance.