SFAC No.8对我国会计信息质量特征体系构建的影响

对会计信息质量特征的准确把握在会计研究领域中有着十分重要的作用。SFAC NO.8指出了关于会计信息质量的首要质量特征和增强的质量特征。构建我国会计信息质量特征体系时,应充分考虑信息相关性和可靠性的包容,高度关注信息的实时性,构建既具有国际共性又符合中国国情的、有层次的会计信息质量特征体系。

The Influence of SFAC No.8 on the System Construction of China’s Accounting Information Quality Feature

It has a very important role to accurately grasp the quality the characteristics of accounting information in the field of accounting research.The SFAC NO.8 points out the first quality characteristics and enhancing quality characteristics of accounting information quality.To build the accounting information quality features system,we should give full consideration to the mergence of the information correlation and reliability,highly attention to the real-time information,build the stratified accounting information quality features system having the international general and according with the situation of China.