构建中国特色会计信息质量特征体系

The Establishment of Accounting Information Quality Characteristic System with Chinese Characteristics

本文认为,财务会计的主要目标是向有关方面提供有用的会计信息,会计信息质量特征研究在整个财务会计概念框架中占有重要地位。当前,我国尚未形成一个完整的会计信息质量体系,这对会计信息质量的提高、会计目标的实现都非常不利。文章提出,具有中国特色的会计信息质量特征体系,应由约束条件、信息前提条件、总体质量特征、主要质量特征、次要质量特征等内容构成,其中,成本效益原则和重要性原则是其约束条件,可理解性是其前提条件,有用性是其总体质量特征,可靠性、相关性、可比性是其主要和次要质量特征。

As the main objective of fmancial accounting is to provide useful relevant accounting information, thus in the research of conceptual framework, the study of accounting information quality characteristic account for majority proportion. International Accounting Standards Board （IASC） and the United States Financial Accounting Standards Board （FASB） have established qualitative characteristic system of accounting information, whereas our country has not yet formed a whole one, which hinders the improvement of quality of accounting information and the achievement of financial statements＂ objective. Consequently, this paper provide solutions accordingly that Chinese accounting information quality characteristic system should be constructed as fast as oossible to improve the quality of the accounting information in China.