中外会计信息质量特征比较与借鉴

The Comparison and Reference of Accounting Information Qualitative Characters between Foreign Countries and Our Country

会计信息从某种意义上讲是一种"商品"。对会计信息有用性的要求是通过会计信息质量来实现的。世界许多国家和国际组织都以不同形式对会计信息质量特征做出规定。我国应建立财务会计概念框架体系,并制定以"受托责任观"为核心的信息质量特征体系,将可靠性作为最重要的质量要求。

The accounting information is a kind of merchandise in some meaning. The requirements of usefulness of accounting information are reached by accounting information quality. Many countries and international organizations make some regulations for the character of different kinds of accounting information quality. We should build our system of conception frame for financial accounting, and make up own system of accounting information qualitative characters by the core of committed responsibility, taking reliability as the important accounting information quality.