Study On Information Quality Characteristics Of Our Country's Combined Accounting Statements

Since it should study financial accounting concept framework for formulation of the accounting standards that U.S.A. puts forward, such the countries as Britain, Canada , Australia, etc and International Accounting Standards Committee have all begun the research in this respect in succession, our country tries it too. Research results about the accounting goal and accounting information quality are rich. It is a starting point that this paper tries from the accounting goal on the basis of these research results, discuss accounting information quality characteristics of combined accounting statements.This paper is divided into five chapters:The first chapter proposes the proposition of this paper at first, why study the accounting information quality characteristic of combined accounting statements. Then it goes on the survey on representative view of existing research results. Finally, it introduces the research thoughts of this paper.The second chapter mainly introduces the research about the accounting goal. At first it introduces two kinds of different views about the goal of the financial report: Commission responsibility view and make policy useful view and account for study of U.S.A. and Great Britain. On the basis of them and our country economic environment, especially development state of market economy, it draws the provisional conclusion of our country's accounting goal.The third chapter introduces the accounting information quality characteristic systems of U.S.A. , Britain and International Accounting Standard committee first , then analyses the statement about accounting information quality in the existing laws and regulations of our country. It recommends views of two representative accounting experts on accounting information quality finally.The fourth chapter constructs combined accounting information quality system, and explain it according to accounting goal forward and the particularity of combined accounting statements.The fifth chapter proposes research prospect of the accounting goal and accounting information quality of the combined accounting statements.