会计信息质量特征的比较与重构

Comparison and Reconstruction of the Accounting Information Quality Characteristics

与美国和国际会计准则委员会的会计信息质量特征相比较，我国的会计信息质量特征还存在诸多不足，有必要重新构建。应以会计的双重目标为导向，建立一个以有用性为核心，可靠性和相关性并重，有内在联系的多层次的质量特征体系，并使之成为财务会计概念框架的一项独立内容。

There are still some deficiencies in Chinas qualitative characteristics of accounting information compared with that of American and IASC,therefore it is necessary to reconstruct it .We should take the double objective of accounting as guidance,construct a qualitative characteristics system with internal connection and multi layer which focuses on serviceability and lays equal stress on reliability and relativity and make it an independent content of Conceptual Framework of Financial Accounting.