摘要
会计信息质量是《会计法》重要内容之一，但是，如何表述会计信息质量特征仍是我国《会计法》需要解决的问题。本文通过比较ＩＡＳＣ和ＦＡＳＢ的研究成果，认为会计信息质量特征是一个由约束条件、基础质量特征、总体质量特征、关键质量特征和次要质量特征等各方面要素构成的体系。《会计法》应对会计信息的关键质量特征，即可靠性、充分性、相关性和可比性等作出明确规定。
The Accounting Information Quality (AIQ) is one of the most important contents of Accounting Act. But how to present the characteristics of AIQ is still an issuenot to be solved in Accounting Act. By comparing the research results of IASC and FASB, this paper determines that the characteristics of AIQ is a system including restricted conditions, collectivi- ty qualities, key qualities, and secondary qualities. Accounting Act should present key qualities clearly, which includes li- abilitys sufficiency, relevance and comparability.
