Quality Of Accounting Information:reality And Perspective

This article concentrates itself on the status quo and future of quality of accounting information which is the bridge to connect accounting objective with the production and release of accounting information. In a word, the author follows such a clue of writing: Firstly, the article introduces the meaning and characteristics of accounting information briefly , which is the necessary way to understand accounting information better so as to understand quality of accounting information better; Secondly, the author tries to establish the system of qualitative characteristics of accounting information of China nowadays , analyzing the meaning of these many qualitative characteristics and the incompatible or compatible relationship between them in detail; Thirdly, based on the existing accounting system and the system of qualitative characteristics of accounting information , it concerns with the generic effect of the inherent characters of the accounting system and the specific effect of the particular state of our country on quality of accounting information, then to give various reformative measures to improve quality of accounting information accordingly; At last, the author views the perspective of quality of accounting information in the future under the general frame of the new accounting system when the era of knowledge-based economy is coming.