| With the development of economy, accounting is more important. Being a member of WTO, China faces many challenges. Our domestic enterprises will ineluctably entry the international market with the process of world economic globalization. So as the business language in general, accounting must provide information that has certain category, quality and quantity to the information users for their decisions; At the same time, a very serious problem of the accounting profession in China is the distortion of accounting information.That's a serious impact on the macro and micro economic benefits. To solve these problems, we must make some research in theory first. We will construct a scientific and reasonable system of the qualitative characteristics of accounting information, in order to guide our experience on economy, and meet the requirement of communicating with world economy. The qualitative characteristics of accounting information, has been studied by many countries, and mentioned by China's accounting standards. Because of lack of theoretical research on this issue, especially for Chinese actual conditions, the qualitative characteristics of accounting information in China is not scientific. In this paper, we'll use the form of the qualitative characteristics of accounting information of FASB, and combine with Chinese conditions to construct a suitable system.In this paper, first, we review the works done by domestic and foreign researchers, point out the significance of this kind of research. Second, we use the the abroad train of thought, and combine with Chinese conditions, to raise the thought of constructing our system: accounting environment - accounting objectives - the environment of the accounting information needs - the system of the qualitative characteristics of accounting information. Third, make our accounting objectives and analysis the requirements of the information. At last, construct a appropriate system of the qualitative characteristics of accounting information. |
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