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1、对会计信息质量次级原则的认识摘要本文主要论述了会计信息质量的含义以及其重要性，综合比较国内外与有关专家对会计信息质量的研究与探究，从我国会计信息质量的构建体系：可理解性、可比性、可靠性、相关性、实质重与形式、重要性、谨慎性、及时性八大要求出发，指出我国会计信息质量体系的缺陷，如对会计目标重视不够；没有充分考虑会计信息使用者的多元化需要；会计信息失真现象较为严重等。针对这些缺陷，提出了相应的改进方法；加强会计目标与会计信息质量值间的联系；加强各会计信息使用者之间的联系；完善监督体制，加强会计规范建设；改善我国的会计环境；相应的改革我国的会计信息体制。随着
2、经济的不断发展和社会结构的不断变化，我国会计制度和政策也在不断的变化，相应的会计信息质量体系也会越来越完善。关键词：信息质量原则；研究；构建体系；缺陷；改进方法SummaryThispapermainlydiscusses themeaning of the qualityofaccountinginformationand itsimportance, compare domesticandZQinformation and inquiry, the build qualityoftheinformation fromouraccounting sy
3、stem: understandability, comparability,reliability,,substance andform,theimportanceof prudence, the timelinessof theeight requirements ofdeparture,pointingout the defects of the qualityofaccountinginformation system,suchas paidinsufficientattentionto theaccounting objectives; no
4、tfully takeintoaccount thediverseneeds of the usersofaccountinginformation; distortionofaccountinginformationphenomenonismore serious,andso on. In response to these defects,the proposed improvements; tostrengthen the linksbetween the accountingobjectivesand the qualityofaccounti
5、nginformation value; strengthen thelinkbetween the various usersofaccountinginformation; improvethesupervisionsystem andstrengthen the construction of accountingstandards; improveChina'saccounting environment; corresponding thereformof China's accountinginformation system. With
6、thecontinuousdevelopment of the economy and thechanging socialstructure of China's accounting systemandpolicies areconstantlychanging, the qualityofaccountinginformation system willbemore perfect. Keywords: qualityoftheinformation principle; research; build system; defects;impr
7、oved5.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtransitmulti-level,multi-functionalpublictransportsystem,thusprotectingtheregionalpositionandachievemethods目 录前 言15.1-9,,services,andmakethecitymoreattra
8、ctive,strengtheningpublictransportinvestment,es
