对完善我国会计信息质量特征体系的思考

摘   要

会计信息质量高低直接影响信息使用者的决策，会计信息质量是由其特征显示，不同经济环境下会计信息质量特征侧重点不同。总的来说，会计信息质量包括相关性与可靠性、可比性和一致性、重要性、有用性和可理解性。美国会计职业团体及国际会计准则委员会(IASC)都非常重视对会计信息质量特征的研究，并已建立了各自的会计信息质量特征体系。通过对国内外关于会计信息质量特征的比较分析，可以看出我国关于会计信息质量要求的规定尚存在一定的缺陷：缺乏正式的会计信息质量特征体系；会计信息质量特征的构成内容不够全面；缺乏层次性和系统性，质量特征主次关系不明确；难以满足我国具体的会计目标和信息使用者的需求；没有考虑到现代信息技术对会计信息质量的要求。在系统分析会计信息各种质量特征基础上，根据中西方关于会计信息质量特征体系的比较分析，分析并借鉴国外成熟的会计信息质量特征体系的同时，针对我国现阶段的会计环境等一系列因素，提出完善我国会计信息质量特征体系的构想：建立我国财务会计概念框架；会计信息质量特征要符合我国的会计目标的要求；构建多层次的会计信息质量特征体系。
 
关键词：会计信息；会计信息质量；特征体系

Abstract

Directly influence the quality of accounting information in decision-making users of information, accounting information quality is shown by its characteristics, different economic characteristics of accounting information under different focus. Overall, the quality of accounting information including the relevance and reliability, comparability and consistency, importance, usefulness and understandability. U.S. accounting professional bodies and the International Accounting Standards Committee (IASC) have attached great importance to the quality characteristics of accounting information, and have established their qualitative characteristics of accounting information. Through the qualitative characteristics of accounting information at home and abroad of compare analysis, we can see that China's ideas on accounting information quality requirements of provisions, there are still particular shortcomings: Unofficial of accounting information quality characteristics of system; qualitative characteristics of accounting information as elements of not enough comprehensive; the lack of and systemic levels, the quality characteristics of primary and secondary relations are not clear; difficult to meet our specific accounting objectives and information needs of the users; not take into account modern information technology on accounting information quality. In a variety of qualitative characteristics of accounting information system analysis based on the quality of accounting information in the characteristics of the Western system of comparative analysis, to analyze and learn from foreign mature qualitative characteristics of accounting information, while accounting for the environment, our current range of factors On the Improvement of the quality characteristics of accounting information system concept: A Conceptual Framework of Financial Accounting; qualitative characteristics of accounting information to meet the objectives of China's accounting requirements; build multi-level qualitative characteristics of accounting information.
 
    Keywords: accounting information; accounting information quality; feature system;

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