Characteristics Of The Quality Of Accounting Information

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. Observing the Qiongminyuan, Hongguang entity, listed company Yingguangxia and numerous unlisted companies, the forging of accounting information can be even serious. These factors all affect the well function of accounting information and may bring about severe results. 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 author compares them and analyzes of their inner relationship;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. For the peculiar of the accounting environment in our country, the system of quality character of accounting information relies on accounting purpose which stress on different aspects, our country has to establish the system of quality character of accounting information with feature despite a transformation of this system from others.According to the author's judgment, this system shall consists of general restrict conditions, core quality character, main quality character and its elements, minor quality character and its elements, the standard for the quality of the information etc. the general restrict conditions refer to benefit overwhelm costs; usability is core quality character; reliability and relativity is its main quality character, including virtue, neutral, can be tested and entity over form; relativity refers to predict value, feedback value and timeliness; comparability, understanding and abundant disclosure is minor quality character; comparability including longitudinal comparability and crosswise comparability, understanding including tabulating the newspaper form, writing expression and auxiliary form, abundant disclosure including clarity, systematic, completeness and development; vitality is the standard for accept or reject.At last, referring to the transparent requirement of international accounting information, the author believes that the strengthening of transparent can be achieved by the establishment of the rest projects involved in the system of qualitative character of accounting information, so it is unnecessary to place transparent as an individual element for quality character.