对建立我国会计信息质量特征体系的认识

Setting up Qualitative Characteristics System of Accounting Information in China

本文在对1979～2004年期间国内外关于会计信息质量特征的研究成果进行研究的基础上，借鉴美国FASB于1980年提出的会计信息质量特征体系框架（SFAC N0．2），结合我国现阶段所存在的突出问题，有针对性地提出我国的财务会计信息质量特征体系和管理会计信息质量特征体系。本文的研究结果为建立我国会计信息质量特征体系提供了参考意见。

Based on domestic and international research results on qualitative characteristics of accounting information from 1979 to 2004,this paper puts forward our country's information quality characteristic system of financial accounting and management accounting,referring to the systematic frame of accounting information quality characters put forward by FASB(SFAC N0.2),in connection with outstanding problems existing in the history of our country.The result of this study has offered the reference for setting up Chinese accounting information quality characteristic system.