会计信息质量标准的概念及相关理论研究

On Accounting Information Quality and Its Theoretical Study

会计信息质量标准既是会计概念框架的核心内容,又是连接会计目标与会计程序、方法的纽带,其体系构建的合理程度决定了整个概念框架的实质意义,纵观国际国内对此问题的研究成果,仍然还存在这样或那样的不完善的地方,致使会计信息质量标准体系的构成内容随心所欲,似是而非。这不仅影响了会计信息质量标准应有作用的发挥,更导致了会计的目标难已实现,同时还严重影响到会计规范体系的建立和健全。因此,深入开展对会计信息质量标准相关理论的研究,科学界定会计信息质量标准的概念,正确把握会计信息质量标准的本质特征,合理构建起既符合会计概念框架建设逻辑需要的,又符合实现会计目标实质要求的会计信息质量标准体系,是会计理论研究和实务规范建设的当务之急。文章按照逻辑学的要求,重构了会计信息质量标准的概念,揭示了会计信息质量标准的本质特征,分析了会计信息质量标准的产生基础及其影响因素,探讨了会计信息质量标准的作用,为科学构建我国会计信息质量标准体系的内容和不断完善会计概念框架建设提供理论支持。

Criteria of accounting information quality are not only the core of conceptual framework of accounting but also the link of accounting objectives and accounting procedures.The reasonability of its system will influence the sound work of the conceptual framework.In regard to this,researches home and abroad are not comprehensive and problems hence need to be solved.Therefore,a thorough study of accounting information quality and its theoretical implication,a scientific defining of the criteria of accounting information quality,a comprehensive grasp of its essence,and then a reasonable system of accounting information quality which is consistent with the accounting logic and the actual needs is the priority of accounting theoretical and practical study.In accordance with logic,this study reconstructs the concept of accounting information quality,reveals its essential features,analyzes its basis and influencing factors,and discusses its roles,with the aim to provide theoretical support for the improvement of the accounting information quality system.