摘要:會(huì)計(jì)信息是一個(gè)單位財(cái)務(wù)狀況和經(jīng)營(yíng)成果的綜合反映。是供政府、投資者、債權(quán)人、經(jīng)營(yíng)機(jī)構(gòu)和其他人員進(jìn)行決策、控制分析、評(píng)價(jià)的經(jīng)濟(jì)資料。信息是決策的依據(jù)。因此，要使信息具有決策有用性，首先必須保證信息的真實(shí)性。但在近幾年里，我國(guó)普遍存在會(huì)計(jì)信息質(zhì)量低下的情況。嚴(yán)重影響了市場(chǎng)經(jīng)濟(jì)的健康發(fā)展。因此如何解決我國(guó)會(huì)計(jì)信息質(zhì)量低下的問題就成了當(dāng)務(wù)之急。

　　　全文分為四個(gè)部分，第一部分主要介紹了美國(guó)、英國(guó)、國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)以及中國(guó)的會(huì)計(jì)信息質(zhì)量特征系統(tǒng)；第二部分對(duì)與會(huì)計(jì)信息質(zhì)量的概念進(jìn)行辨析；以及對(duì)會(huì)計(jì)信息質(zhì)量的8個(gè)特征的含義和主要內(nèi)容進(jìn)行分析；第三部分闡述會(huì)計(jì)環(huán)境和目標(biāo)對(duì)會(huì)計(jì)信息質(zhì)量的影響；第四部分通過分析會(huì)計(jì)信息質(zhì)量特征體系的發(fā)展趨勢(shì)，以及我國(guó)會(huì)計(jì)信息質(zhì)量特征體系存在的問題，從而提出對(duì)我國(guó)會(huì)計(jì)信息質(zhì)量特征體系構(gòu)建的幾點(diǎn)建議。

關(guān)鍵詞：會(huì)計(jì)信息質(zhì)量特征系統(tǒng)；會(huì)計(jì)目標(biāo)；會(huì)計(jì)環(huán)境

Abstract:Accounting information, as the result of accounting action of peculiar business parties，play an ever increasingly important role in today’s economic circle．However, it is severely challenged in China at present．The accounting information itself and its quality attract more and more attention from the public． 

　　　On the basis of the introduction of the system of quality character of accounting information in USA, British and committee of international accounting standard, this paper analyzes the conformation of quality character of accounting information in these countries or organization, then making a comparison with the newly established accounting standard in our country, with a good faith to establish a system of quality character of accounting information complying with the present situation in our country． 

　　　 The whole paper consists of four parts： 

　　　 The first part is a general introduction of related concept of quality of accounting information；The second part is a description about quality character of accounting information in main countries and certain international organization． 

　　　　The third part is about the influence to the quality of accounting information from the accounting purpose and the accounting environment；The fourth part raises the establishment of the system of quality character of accounting information in our country．

Key words：the system of quality character of accounting information；accounting purpose； accounting environment

　　　會(huì)計(jì)信息質(zhì)量特征是與經(jīng)濟(jì)活動(dòng)、會(huì)計(jì)環(huán)境的變化有著密切的、不可分割的聯(lián)系的。會(huì)計(jì)信息反映的只是某一時(shí)期和某一時(shí)點(diǎn)的經(jīng)濟(jì)活動(dòng)情況，與當(dāng)時(shí)的客觀環(huán)境是相適應(yīng)的。從發(fā)展的眼光看，基于當(dāng)時(shí)的客觀情況，這種會(huì)計(jì)信息可能比較客觀地反映了企業(yè)的經(jīng)濟(jì)狀況，但隨著環(huán)境的變化和人們認(rèn)識(shí)水平的提高，對(duì)會(huì)計(jì)的理解逐漸深化，會(huì)計(jì)處理程序和方法不斷完善，對(duì)經(jīng)濟(jì)活動(dòng)的會(huì)計(jì)反映要求也會(huì)發(fā)生變化。例如資本化程度提高，相關(guān)性將更加受到關(guān)注，使用者平均使用能力提高，可理解性可以適當(dāng)降低。因此可以說(shuō)，會(huì)計(jì)信息質(zhì)量特征是以一定的條件為前提的，是處于不斷的發(fā)展變化之中的，呈現(xiàn)動(dòng)態(tài)性。同時(shí)，我們構(gòu)建會(huì)計(jì)信息質(zhì)量體系框架，要求通過財(cái)務(wù)報(bào)表和其它財(cái)務(wù)報(bào)告反映出的會(huì)計(jì)信息應(yīng)盡量達(dá)到會(huì)計(jì)信息質(zhì)量特征的要求，在這一點(diǎn)上，可以說(shuō)是絕對(duì)的， 但在認(rèn)識(shí)上不能把會(huì)計(jì)信息的質(zhì)量絕對(duì)化，認(rèn)為達(dá)到會(huì)計(jì)信息質(zhì)量特征的會(huì)計(jì)信息，就是絕對(duì)“完美無(wú)缺"的會(huì)計(jì)信息。這就體現(xiàn)了會(huì)計(jì)信息質(zhì)量特征的相對(duì)性。 認(rèn)識(shí)到會(huì)計(jì)信息質(zhì)量特征的動(dòng)態(tài)性和相對(duì)性，對(duì)合理使用會(huì)計(jì)信息，充分發(fā)揮會(huì)計(jì)信息的作用有重要意義，同時(shí)也促使我們對(duì)會(huì)計(jì)信息質(zhì)量特征不斷研究。