论金融机构双重信用构建中的会计信息质量需求

Demand of Accounting Information Quality during the Dual Credit Building of Financial Institutions

金融机构作为社会经济运行的资金中介,其经营中既有一般企业的营利性要求,也有作为社会信用纽带的安全性要求,由此形成了金融机构信用构成的双重性。会计信息作为社会标准的信息来源,需要具备一定的质量特征,以满足信息使用者的不同需求。相关性侧重于金融机构的企业行为,而可靠性则侧重于其金融中介职能。在当前我国市场经济发展不完善、金融机构发展不足的条件下,会计信息的可靠性更有利于提升金融机构的信用水平。

Being the intermedia of social financing movemnet,it＇s not only the productiveness which finanical institutions should concern as a commom corporation,but also the security as a intermedia of social credit,which lead to the dual credit of financial institutions.To be used as social standard information,accounting information should have a certain qualitative characteristics,in order to meet the different need of the users of accounting reports.When we emphasize relevance,we take the financial institution as a corporation characteristc of a financial institution;When we emphasize reliability,we think more of the intermedia funtion of a financial institution.Within the environment of developing market economy and insufficient development of finanical institution in China,the reliability of accounting information is more useful to increase the credit level of finanical institution.