论我国会计信息质量特征体系的构建

On the Construction of Qualitative Characteristics System of Accounting Information in China

会计信息质量特征是现代会计理论体系中的重要组成部分 ,与会计目标间存在着较为密切的内在逻辑关系。构建一套系统完善的会计信息质量特征体系不仅有利于会计理论的进一步发展完善 ,而且对于全面有效地提高会计信息质量水准、遏制日益严重的会计信息失真具有重要意义。本文拟借鉴国内外这方面的研究成果 ,结合我国的会计环境以及已有的原则性规定 ,提出会计信息质量特征体系构建问题上的一些设想。

The qualitative characteristics of accounting information, an important part of modern accounting theory system, has close and internal logical relationship with accounting objectives Constructing a sound qualitative characteristics system of accounting information, is not only available to develop accounting theory further, but also meaningful to enhance the qualitative level of accounting information and to refrain from increasingly serious distortion of accounting information completely and efficiently Based on the current research results, this article puts forward some ideas about the construction of qualitative characteristics system of accounting information, combining with our country's accounting environment and relevant principles