International Comparison Of The Quality Of Accounting Information Characteristics And Learn

Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it. The difference of accounting objective and the accounting environment makes the difference of qualitative characteristics of accounting information. Now China hasn't the special documents for qualitative characteristics of accounting information, and only involves them in Enterprises Accounting Rules and Enterprises Accounting System, but they doesn't form a logical framework. FASB, ASB and IASC have studied it for a long time and reached a significant conclusion. All of them regard the accounting objective as "Decision useful idea" so that they focus on the relative of accounting information. However, the cases of accounting cheating in America have reflected the limitation of it. The accounting environment of China is more similar with France, Germany and Japan than US and England, but we use more theory achievement from the latter.On the basis of analyzing the effect of accounting objective and accounting environment on qualitative characteristics of accounting information, from these two angles the author discusses the reasons of difference among the qualitative characteristics of accounting information of FASB, ASB, IASC, France, German, Japan and China. In the case of "Commission responsibilities idea" of Chinese accounting objective, considering the accounting environment of China and the fact of accounting information distortion, the author suggests the qualitative characteristics of accounting information of China.