会计信息质量要求

让企业供应充足的符合会计信息质量要求的会计信息，需要有效的会计信息市场。

Adequate and meeting qualitative characteristic accounting information produced by enterprises needs an efficient accounting information market .

我国会计信息质量要求的设计探讨&兼论我国企业会计准则理论框架的构建

Try to Design Qualitative Characteristics of Accounting Information in China & and Discuss How to Construct Theoretical Framework of Accounting Standard

怎样设计我国会计信息质量要求，对于构建和完善具有中国特色的会计准则理论框架具有十分重要的意义。

To construct and improve theoretical framework of accounting standard in China , it is significant how to design qualitative characteristics of accounting information .

相关性，是对会计信息质量的要求之一。

Relevance is one of the requirements of quality of accounting information .

同时，对其会计信息的质量要求越来越高。

At the same time , the quality requirement of accounting information is higher and higher .

而随着人们对会计信息质量的要求越来越高，会计收益不断向经济收益发展和靠拢已经成为了会计发展的一大趋势。

Since the investors require higher and higher quality information , there will definitely be a big trend that accounting income will be more and more close to the economic income .

那么，我国现阶段上市公司环境信息披露状况到底如何，是否满足会计信息的质量要求？披露行为会受到哪些因素的影响？本文采用理论与实证相结合的方法对这些问题进行了系统的探讨。

So what kind of environmental information is reported by listed companies now ; whether the quality of environmental information meets the requirements of financial report ? Which factors will affect the action of disclosing environmental information ?

由于现代经济生活中对会计信息质量的要求日益提高，使得完善我国的公司治理结构，提高公司治理结构在实务运用中的有效性和作用成为非常重要且急待解决的问题。

Because of modern economic life and the need of quality of accounting information , making a perfect structure of corporate governance in our country , improving the use of structure of corporate governance in practice are very important and pressing issues .

规范的信息披露，是保证证券市场公开、公平、公正的前提，随着证券市场对我国市场经济建设的作用日益显著，公众对会计信息质量的要求也越来越高。

Publicity of information can maintain and protect open , equity and justice of securities business . With the action of stock market which servers for market economy building in our country becoming stronger , people need to improve the quality of accounting information .

真实性是对会计信息质量的基本要求。然而，会计信息失真已经到了令人震惊的地步。

Reality is the fundamental requirement for accounting information quality . However , the misrepresentation of accounting information has become astonished .

第三章在阐明证券市场有效运行对会计信息披露质量的要求基础上，重点研究了如何全面系统地对上市公司的会计信息进行分析，并选用具体案例进行了财务分析。

The third chapter focuses on how to analyze accounting information of listed company fully and systematically based on the introduction to the general requirement on accounting disclosure , and gives accounting analysis on the selected cases .

为满足市场经济发展对会计信息高质量的要求，应对该原则从理论到实践进行广泛研究并将之列入我国会计基本原则。

The author thinks it necessary to do research on this principle from theory to practice , and introduce it into the basic principles of accounting system in our country , in order to satisfy the need of the economic development for the high quality of accounting information .

该文从《会计法》对会计信息质量要求出发，阐述建立健全内控制度对保证会计资料真实完整的重要性。

This paper emphasizes the importance of establishing and perfecting the inner control system for the authenticity and integration of the accounting materials .

然后根据我国会计准则对会计信息质量特征的要求，结合环境会计信息的特征，构建了我国上市公司环境会计信息质量评价指标体系。

Then sets up the quality evaluation on the basis of the quality characteristics required by China Accounting standards and the characteristics of environmental accounting information .

在我国，伴随着经济的进步，资本市场的建立和发展，会计信息使用者对会计信息质量的要求不断提高，资产减值会计应运而生，并且越来越受到重视。

With the development of economy , the establishment and development of capital market and the increasing requirement about accounting information quality of accounting information users , the asset depreciation of accounting policy comes into being and becomes more and more important in our country .

不同类型的企业其外部会计信息使用者及对会计信息质量的要求不同，会计制度理应体现这些差异。

Different external information users of different enterprise have different demands on quality of accounting information .

为满足会计信息使用者对会计信息高质量的要求，使会计信息更加可靠、相关，各国推行了实质重于形式原则。

In order to provide users with higher quality information , substance over form principle is used in the accounting information system of many different countries .

然后指出会计计量属性的变迁是会计信息质量的要求，介绍了伴随着公允价值的应用，会计上产生的相应的变迁。

It points out that the introduction of fair value is the request of quality of accounting information .

基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。

The basic standard implies some basic postulates ( assumptions ) ; clearly confirm objectives of financial reporting and qualitative requirement of accounting information .

通过对影响会计计量模式选择的诸多因素如会计目标、会计信息质量要求等的进一步分析，对传统的历史成本计量模式与公允价值计量模式权衡。

Through the further analysis the factors on accounting formulas choice , such like accounting target , accounting information quality and so on , gave reconsideration on the tradition happened cost accounting mode and Fair value measurement mode .

各项经济活动对会计信息的依赖程度越来越大，人们对会计信息质量的要求越来越高。

Economic activities dependence on the accounting information increases , the quality of accounting information that people have become increasingly demanding .

一直以来，会计稳健性是会计确认与计量的传统和原则，是会计信息质量要求的一个重要特征。

Accounting conservatism is always the tradition and principles of accounting recognition and measurement , which is one of the important characteristics of quality requirements of accounting information .

文章论述了会计信息的相关性和可靠性，二者共同构成了会计信息质量特征要求，缺一不可。

The paper discusses the relativity and reliability of accounting message , which form the quality characteristic of the accounting message together and none of which is dispensable .

会计信息是报表使用人重要的决策依据，客观真实性是对会计信息质量的最基本要求。

Accounting information is the important basis for the decisions made by the users of accounting statements . Objectivity and authenticity is the most basic requirement to the accounting information quality .

在会计信息确认上由以往的十三个会计核算原则变为基本准则中八项会计信息质量要求，谨慎性被一如既往的保留了下来，可见谨慎性在财务报告中的重要作用。

The confirmation of accounting information changed from 13 principles to 8 requirements of accounting information quality . The conservatism was kept in this process , which showed the importance of conservatism in financial report .

资产减值会计的确认与计量以资产能带来的未来经济利益为基础，是满足提高会计信息相关性质量要求的结果。

The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out , which is the result of to increase the relevance of accounting information .

研究、制订我国企业合并、合并会计报表等准则不仅是完善我国的会计准则体系的需要，而且还是进一步规范会计实务，提高会计信息质量的现实要求。

Researching and constructing accounting principles of business combination or combined accounting statement is not only a need to complete the system of Chinese accounting principles , but also a urgent need to advance accounting work and improve the quality of accounting information in China .

目前，学术界针对财务会计信息质量的研究主要围绕两个方面的内容：一是对会计信息质量揭示标准进行定义，也就是通常所讲的会计信息质量要求（也称作信息质量特性或特征）。

Nowadays , academic research about the quality of financial accounting information contains two aspects . One is to define the standards for accounting information 's quality , which is also called the accounting information 's quality characteristics .