我国会计信息质量要求的设计探讨——兼论我国企业会计准则理论框架的构建

Try to Design Qualitative Characteristics of Accounting Information in China ——and Discuss How to Construct Theoretical Framework of Accounting Standard

会计信息质量要求是会计准则理论框架中的核心概念。我国《企业会计准则》将会计信息质量要求作为“一般原则”来表述 ,尚缺系统性和科学性。怎样设计我国会计信息质量要求 ,对于构建和完善具有中国特色的会计准则理论框架具有十分重要的意义。

Qualitative characteristics of accounting information is a centre concept in theoretical framework of accounting standard in China considering it as general principles,and this seems too blanket in some sense. Moreover, it is scarce of system principle and science principle. To construct and improve theoretical framework of accounting standard in China, it is significant how to design qualitative characteristics of accounting information.