论会计信息主要质量特征（On the main quality characteristics of accounting information）.docVIP

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论会计信息主要质量特征（On the main quality characteristics of accounting information）.doc

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论会计信息主要质量特征（On the main quality characteristics of accounting information）

论会计信息主要质量特征（On the main quality characteristics of accounting information） Abstract: the quality of accounting information affects the usefulness of information user decision-making. In order to ensure the decision Use of accounting information should have three basic characteristics: relevance, reliability, comparability, understandability, The reliability and relevance of the most useful for information users, the quality of accounting information is the most basic requirements. Key words: accounting information; quality standards; 1 overview of accounting information quality characteristics The connotation of the 1.1 qualitative characteristics of accounting information The quality of accounting information is a description of the quality standard of accounting information should be required, To evaluate the quality of accounting information is the most common and the most basic basis, the specific provisions of the accounting information In order to realize the goal of accounting should have the quality requirements. The quality of accounting information is accounting for the target service, It is a link between the accounting target and realize the goal of accounting information plays a role in binding, and will make Accounting information to meet the requirement of accounting objectives. The connotation of 1.2 reliability Reliability refers to ensure that the information can be free from errors and deviation and it can faithfully reflect the desire to reflect the phenomenon or The status of quality. That is to say, the accounting information should be accurate, avoid leaning to either side. In the international accounting standards The Council of the preparation and presentation of financial statements framework, is a true reflection of reliability, substanceoverform, The specific characteristics of the five aspects of neutrality, prudence, integrity to support. Chinas 2006 release Enterprise standard basic standard second chapter requirements of the quality