论会计信息主要质量特征新探（A new study on the main quality characteristics of accounting information）

1、论会计信息主要质量特征新探（A new study on the main quality characteristics of accounting information）keyword: accounting information quality characteristics of the main; reliability; relevanceAbstract: in view of the two main quality characteristics of accounting information - reliability and correlationContradi

2、ctions, the article expounds the necessity of the integration, and the integration of the two methodsThrough a thorough analysis and discussion, the author tries to solve the contradiction between them through the integration of the two,It will pave the way for the construction of accounting informa

3、tion quality structure system and accounting practice.I. the connotation of the main quality characteristics of accounting informationThe quality characteristic of accounting information refers to the quality requirement or standard that achieves the accounting goal and the accounting information sh

4、ould reachQuasi. The main quality characteristic of accounting information is that it can be in the core of all accounting information quality characteristicsTo govern, to establish the quality structure of accounting information system, and to realize the goal of accounting will playQualitative and

5、 critical role in quality characteristics.The quality of accounting information serves as a bridge between the goal of accounting and the means to achieve the goal of accountingAccounting theory plays a very important role in the construction of accounting theory, and has attracted much attention. B

6、ecause of the separation of the two powersThe principal-agent relationship leads to the information asymmetry between the principal and the agent, which leads to the information usersPay attention to the reliability of accounting information, and require the accounting information to truly reflect t

7、he fiduciary responsibility. But as the enterpriseWith the change of the inside and outside environment, more and more investors begin to pay attention to the accounting information of enterprisesThe business performance and financial position of an enterprise helps investors make the right decision

8、s. This leads to information tooThe user pays more attention to the relevance of accounting information. Therefore, in order to better reflect the management of fiduciary duties and helpInvestor decision-making, so the reliability and relevance of the unified, as the accounting information of the tw

9、o major quality specialSign. This can be done at FASB No. Second, it clearly states that relevance and reliability are used as accountingThe two main quality characteristics of information, which undoubtedly for future countries on the quality of accounting information played a guiding roleToward th

10、e role, more and more countries are beginning to recognize that reliability and relevance should be used as primary accountingInformation quality characteristics. The author of the United States, the international accounting standards board and the quality of accounting information in ChinaThe compa

11、rison shows that they are in the construction of accounting information quality characteristic structure systemReliability and reliability, and make the two as the primary quality component. Therefore, privately believe that the accounting letterThe primary quality characteristics are reliability an

12、d relevance.After a long period of theory and practice, the main quality characteristics of accounting information - reliability and correlation are provedThere is an inherent contradiction between sex, accounting information should be paid attention to, reliability or relevance is difficult to choo

13、se.Further more, the reliability of accounting information is based on historical cost as a measurement attribute, aiming at the quality requirements of the past,The correlation is based on the present value of the future cash inflows, and the two must be in accordance with the quality requirements

14、of the futureThere will be conflicts and decisions that will be difficult to decide. Because of this, accounting theorists and practitionersAlso for a long time the two priorities debate, and will also affect the construction quality of the structure of accounting information systemDisposal of plann

15、ing practice. Therefore, the article from the new perspective of the two main quality characteristics of accounting informationExplore and study, and strive for the integration between the two.Three, the fusion method of reliability and correlation1., the extension of traditional reliabilityAt prese

16、nt, the most authoritative criterion for reliability is the interpretation of international accounting standards. itThink: when information is not important, wrong or biased, and can truthfully reflect its intended reflection or reflection of the situation.When information is available to users, the

17、 information has reliability. . From this explanation, there is no important mistakeError refers to the correctness of information, no bias refers to the neutrality of information, truthfully reflect its intended reflection or the reverseThe condition of information refers to the authenticity of inf

18、ormation. That is to say, when the accounting information has the authenticity, correctness and neutralitySex, then it has reliability. However, the reliability of information is only relative to the past, moreHistorical information. At present, in the information age, investors economic decisions n

19、eed more and more non-financial information and windMarginal information such as risk information, therefore, only reliable line information plays an important role in achieving accounting objectives.Therefore, the traditional reliability of the accounting information quality characteristics of the

20、description does not include all economic phenomenaBecause of the limitation of its breadth and depth, it causes the contradiction between it and relevance. KamTherefore, the new connotation of traditional reliability should be given, and the depth and scope of its definition should be extendedThe i

21、nterpretation constructs a modern reliability.Modern reliability means that accounting information can not only correctly reflect the external forms of things, but alsoClarify the internal nature and development law of things. Specifically, it includes two layers of meaning: first, the accounting le

22、tterInterest system can objectively reflect historical facts and phenomena and provide factual information. Accounting information system asAn effective reflection and supervision mechanism that confirms, measures, records and discloses accounting information shall be in conformity with the facts,Ac

23、counting personnel should not be subjective thinking about, the data should be as complete as possible, true and accurate. Second,Accounting information can objectively reflect the essential characteristics and development rules of things, and provide predictive information. AccountingAs a means of

24、information resource reprocessing, information system must be based on the principle that substance is more important than form and importance,Infinite approximation of the nature of all economic transactions, the importance of or the reflection of future events, in-depth explorationStudy and excava

25、te the important related information, explore the inherent law of the occurrence and development of things, and according to these rulesForecast the trend and development trend of economic business.Based on the above of the modern reliability? - understanding, can make up for the disadvantages of th

26、e traditional reliability at the same timeCan also provide accounting information in line with the law of development of things, accounting for the relevance of the information played a certainTo avoid the enterprises excessive attention to relevance and neglect the reliability and mislead the inves

27、tors management decision. becauseTherefore, the connotation of the traditional reliability is extended to form a modern reliability, so as to serve the purposeThe households accounting objectives have reached agreement. Not only that, but the modern reliability is the quality of accounting informati

28、onThe main features of quantity no longer relate to each other, and to some extent do the fusion of the two.2., the limits of the extent and scope of traditional relevanceAt present, the financial accounting standards board is the most authoritative one for the criterion of correlationExplanation. A

29、t FASB No. 2 defines relevance as the ability of information to cause differenceRefers to the economic decisions that can affect the users of accounting information, and to the users of accounting informationDifferences in impact of decision making. Because of the constant change of the internal and

30、 external environment of the enterprise, the competition among enterprises is becoming more and more fierce,The production and operation activities of enterprises are full of great risks and uncertainties in the future, and are becoming more and more importantEconomic decisions of stakeholders. Ther

31、efore, the information users have higher and higher dependence on the informationThe shortcomings of the traditional accounting information system make it impossible for the enterprise to meet the users relevance in timeThe demand for sexual information also drives enterprises to meet the needs of r

32、elevant information usersRelevance is too important, and sometimes becomes characteristic of other information quality characteristics.Based on the above understanding of relevance, it can be inferred that excessive pursuit of relevance will cause business peopleTo manipulate accounting data for ser

33、ious consequences. Therefore, the degree and extent of relevance must be emphasizedThe new definition, that is, within reasonable range and range, provides the economic decision for the users of relevant informationAccounting information constructs the modern concept of 1 aspects of accounting. In p

34、rivate, we can refer to the accounting standards for enterprisesThe method of dividing the items into or out of the matter, that is, the extent of the relevance of the accounting information will be used as a standardModern relativity is divided into four quantitative areas: extreme correlation, hig

35、h correlation, basic correlation and non correlationBetween. At the same time, it is considered that the restriction condition of establishing interval scope is the modern reliability of accounting informationWhen choosing relevant accounting information, it should first conform to the inherent law

36、of the development of the thing and reflect the reality as it really isSituation and future trends. Thus, by limiting the extent and scope of traditional correlations, both can be promotedFurther integration.3., the fusion idea based on accounting target fusion theoryAt present, the accounting targe

37、t has formed a new fusion theory, the fusion theory thinks that the accounting goal is to provideUseful accounting information, accounting information is useful in helping to make economic decisions and reflect fiduciary dutiesAny two aspect, whether it reflects the fiduciary responsibility or the e

38、conomic decision, needs to be passed through accountingInformation is realized, in this sense, accounting reflects fiduciary duty and contributes to economic decisionsTo be regarded as the two mutually complementary concrete objectives of accounting.In combination with the above understanding of the

39、 accounting target integration theory, we can know and reflect the fiduciary duty target requirementsMore reliable information helps the economy to make decisions; goals require more relevant information; at the same time, accounting information servicesAccounting objectives, what kind of accounting

40、 objectives determine what kind of accounting information.As a result, we can use accounting termsThe fusion theory is the starting point to reflect the two specific objectives of the entrusted management responsibility and to help the economic decision-making goalRelying on the target, the modern r

41、elevance and modern reliability are set up with the benefit more than the cost as the constraintUnder the overall usefulness of accounting information, the two should be organically combined to build up the quality of accounting informationStructural system to achieve the purpose of coordinating the

42、 contradiction between the two.Four, summaryTo sum up, the relevant accounting information must first conform to the objective law of object development and objectively oppose itReflect the future situation and reality, it can be said that modern * - Reliability is the premise of modern relevance . At the same time, you canThe accounting information can objectively reflect the essential characteristics and development rules of the object, and predict the trend of the economic businessAnd development trend. Therefore, modern relativity