论会计信息主要质量特征新探

1、论会计信息主要质量特征新探(Anewstudyonthemainqualitycharacteristicsofaccountinginformation)keyword:accountinginformationqualitycharacteristicsofthemain;reliability;relevanceAbstract:inviewofthetwomainqualitycharacteristicsofaccountinginformation-reliabilityandcorrelationContradictions,thearticleexpoundsthenecess

2、ityoftheintegration,andtheintegrationofthetwomethodsThroughathoroughanalysisanddiscussion,theauthortriestosolvethecontradictionbetweenthemthroughtheintegrationofthetwo,Itwillpavethewayfortheconstructionofaccountinginformationqualitystructuresystemandaccountingpractice.I.theconnotationofthemainqualit

3、ycharacteristicsofaccountinginformationThequalitycharacteristicofaccountinginformationreferstothequalityrequirementorstandardthatachievestheaccountinggoalandtheaccountinginformationshouldreachQuasi.Themainqualitycharacteristicofaccountinginformationisthatitcanbeinthecoreofallaccountinginformationqua

4、litycharacteristicsTogovern,toestablishthequalitystructureofaccountinginformationsystem,andtorealizethegoalofaccountingwillplayQualitativeandcriticalroleinqualitycharacteristics.ThequalityofaccountinginformationservesasabridgebetweenthegoalofaccountingandthemeanstoachievethegoalofaccountingAccountin

5、gtheoryplaysaveryimportantroleintheconstructionofaccountingtheory,andhasattractedmuchattention.BecauseoftheseparationofthetwopowersTheprincipal-agentrelationshipleadstotheinformationasymmetrybetweentheprincipalandtheagent,whichleadstotheinformationusersPayattentiontothereliabilityofaccountinginforma

6、tion,andrequiretheaccountinginformationtotrulyreflectthefiduciaryresponsibility.ButastheenterpriseWiththechangeoftheinsideandoutsideenvironment,moreandmoreinvestorsbegintopayattentiontotheaccountinginformationofenterprisesThebusinessperformanceandfinancialpositionofanenterprisehelpsinvestorsmakether

7、ightdecisions.ThisleadstoinformationtooTheuserpaysmoreattentiontotherelevanceofaccountinginformation.Therefore,inordertobetterreflectthemanagementoffiduciarydutiesandhelpInvestordecision-making,sothereliabilityandrelevanceoftheunified,astheaccountinginformationofthetwomajorqualityspecialSign.Thiscan

8、bedoneatFASBNo.Second,itclearlystatesthatrelevanceandreliabilityareusedasaccountingThetwomainqualitycharacteristicsofinformation,whichundoubtedlyforfuturecountriesonthequalityofaccountinginformationplayedaguidingroleTowardtherole,moreandmorecountriesarebeginningtorecognizethatreliabilityandrelevance

9、shouldbeusedasprimaryaccountingInformationqualitycharacteristics.TheauthoroftheUnitedStates,theinternationalaccountingstandardsboardandthequalityofaccountinginformationinChinaThecomparisonshowsthattheyareintheconstructionofaccountinginformationqualitycharacteristicstructuresystemReliabilityandreliab

10、ility,andmakethetwoastheprimaryqualitycomponent.Therefore,privatelybelievethattheaccountingletterTheprimaryqualitycharacteristicsarereliabilityandrelevance.Afteralongperiodoftheoryandpractice,themainqualitycharacteristicsofaccountinginformation-reliabilityandcorrelationareprovedThereisaninherentcont

11、radictionbetweensex,accountinginformationshouldbepaidattentionto,reliabilityorrelevanceisdifficulttochoose.Furthermore,thereliabilityofaccountinginformationisbasedonhistoricalcostasameasurementattribute,aimingatthequalityrequirementsofthepast,Thecorrelationisbasedonthepresentvalueofthefuturecashinfl

12、ows,andthetwomustbeinaccordancewiththequalityrequirementsofthefutureTherewillbeconflictsanddecisionsthatwillbedifficulttodecide.Becauseofthis,accountingtheoristsandpractitionersAlsoforalongtimethetwoprioritiesdebate,andwillalsoaffecttheconstructionqualityofthestructureofaccountinginformationsystemDi

13、sposalofplanningpractice.Therefore,thearticlefromthenewperspectiveofthetwomainqualitycharacteristicsofaccountinginformationExploreandstudy,andstrivefortheintegrationbetweenthetwo.Three,thefusionmethodofreliabilityandcorrelation1.,theextensionoftraditionalreliabilityAtpresent,themostauthoritativecrit

14、erionforreliabilityistheinterpretationofinternationalaccountingstandards.itThink:wheninformationisnotimportant,wrongorbiased,andcantruthfullyreflectitsintendedreflectionorreflectionofthesituation.Wheninformationisavailabletousers,theinformationhasreliability.Fromthisexplanation,thereisnoimportantmis

15、takeErrorreferstothecorrectnessofinformation,nobiasreferstotheneutralityofinformation,truthfullyreflectitsintendedreflectionorthereverseTheconditionofinformationreferstotheauthenticityofinformation.Thatistosay,whentheaccountinginformationhastheauthenticity,correctnessandneutralitySex,thenithasreliab

16、ility.However,thereliabilityofinformationisonlyrelativetothepast,moreHistoricalinformation.Atpresent,intheinformationage,investorseconomicdecisionsneedmoreandmorenon-financialinformationandwindMarginalinformationsuchasriskinformation,therefore,onlyreliablelineinformationplaysanimportantroleinachievi

17、ngaccountingobjectives.Therefore,thetraditionalreliabilityoftheaccountinginformationqualitycharacteristicsofthedescriptiondoesnotincludealleconomicphenomenaBecauseofthelimitationofitsbreadthanddepth,itcausesthecontradictionbetweenitandrelevance.KamTherefore,thenewconnotationoftraditionalreliabilitys

18、houldbegiven,andthedepthandscopeofitsdefinitionshouldbeextendedTheinterpretationconstructsamodernreliability.Modernreliabilitymeansthataccountinginformationcannotonlycorrectlyreflecttheexternalformsofthings,butalsoClarifytheinternalnatureanddevelopmentlawofthings.Specifically,itincludestwolayersofme

19、aning:first,theaccountingletterInterestsystemcanobjectivelyreflecthistoricalfactsandphenomenaandprovidefactualinformation.AccountinginformationsystemasAneffectivereflectionandsupervisionmechanismthatconfirms,measures,recordsanddisclosesaccountinginformationshallbeinconformitywiththefacts,Accountingp

20、ersonnelshouldnotbesubjectivethinkingabout,thedatashouldbeascompleteaspossible,trueandaccurate.Second,Accountinginformationcanobjectivelyreflecttheessentialcharacteristicsanddevelopmentrulesofthings,andprovidepredictiveinformation.AccountingAsameansofinformationresourcereprocessing,informationsystem

21、mustbebasedontheprinciplethatsubstanceismoreimportantthanformandimportance,Infiniteapproximationofthenatureofalleconomictransactions,theimportanceoforthereflectionoffutureevents,in-depthexplorationStudyandexcavatetheimportantrelatedinformation,exploretheinherentlawoftheoccurrenceanddevelopmentofthin

22、gs,andaccordingtotheserulesForecastthetrendanddevelopmenttrendofeconomicbusiness.Basedontheaboveofthemodernreliability?-understanding,canmakeupforthedisadvantagesofthetraditionalreliabilityatthesametimeCanalsoprovideaccountinginformationinlinewiththelawofdevelopmentofthings,accountingfortherelevance

23、oftheinformationplayedacertainToavoidtheenterprisesexcessiveattentiontorelevanceandneglectthereliabilityandmisleadtheinvestorsmanagementdecision.becauseTherefore,theconnotationofthetraditionalreliabilityisextendedtoformamodernreliability,soastoservethepurposeThehouseholdsaccountingobjectiveshavereac

24、hedagreement.Notonlythat,butthemodernreliabilityisthequalityofaccountinginformationThemainfeaturesofquantitynolongerrelatetoeachother,andtosomeextentdothefusionofthetwo.2.,thelimitsoftheextentandscopeoftraditionalrelevanceAtpresent,thefinancialaccountingstandardsboardisthemostauthoritativeoneforthec

25、riterionofcorrelationExplanation.AtFASBNo.2definesrelevanceastheabilityofinformationtocausedifferenceReferstotheeconomicdecisionsthatcanaffecttheusersofaccountinginformation,andtotheusersofaccountinginformationDifferencesinimpactofdecisionmaking.Becauseoftheconstantchangeoftheinternalandexternalenvi

26、ronmentoftheenterprise,thecompetitionamongenterprisesisbecomingmoreandmorefierce,Theproductionandoperationactivitiesofenterprisesarefullofgreatrisksanduncertaintiesinthefuture,andarebecomingmoreandmoreimportantEconomicdecisionsofstakeholders.Therefore,theinformationusershavehigherandhigherdependence

27、ontheinformationTheshortcomingsofthetraditionalaccountinginformationsystemmakeitimpossiblefortheenterprisetomeettheusersrelevanceintimeThedemandforsexualinformationalsodrivesenterprisestomeettheneedsofrelevantinformationusersRelevanceistooimportant,andsometimesbecomescharacteristicofotherinformation

28、qualitycharacteristics.Basedontheaboveunderstandingofrelevance,itcanbeinferredthatexcessivepursuitofrelevancewillcausebusinesspeopleTomanipulateaccountingdataforseriousconsequences.Therefore,thedegreeandextentofrelevancemustbeemphasizedThenewdefinition,thatis,withinreasonablerangeandrange,providesth

29、eeconomicdecisionfortheusersofrelevantinformationAccountinginformationconstructsthemodernconceptof1aspectsofaccounting.Inprivate,wecanrefertotheaccountingstandardsforenterprisesThemethodofdividingtheitemsintooroutofthematter,thatis,theextentoftherelevanceoftheaccountinginformationwillbeusedasastanda

30、rdModernrelativityisdividedintofourquantitativeareas:extremecorrelation,highcorrelation,basiccorrelationandnoncorrelationBetween.Atthesametime,itisconsideredthattherestrictionconditionofestablishingintervalscopeisthemodernreliabilityofaccountinginformationWhenchoosingrelevantaccountinginformation,it

31、shouldfirstconformtotheinherentlawofthedevelopmentofthethingandreflecttherealityasitreallyisSituationandfuturetrends.Thus,bylimitingtheextentandscopeoftraditionalcorrelations,bothcanbepromotedFurtherintegration.3.,thefusionideabasedonaccountingtargetfusiontheoryAtpresent,theaccountingtargethasformed

32、anewfusiontheory,thefusiontheorythinksthattheaccountinggoalistoprovideUsefulaccountinginformation,accountinginformationisusefulinhelpingtomakeeconomicdecisionsandreflectfiduciarydutiesAnytwoaspect,whetheritreflectsthefiduciaryresponsibilityortheeconomicdecision,needstobepassedthroughaccountingInform

33、ationisrealized,inthissense,accountingreflectsfiduciarydutyandcontributestoeconomicdecisionsToberegardedasthetwomutuallycomplementaryconcreteobjectivesofaccounting.Incombinationwiththeaboveunderstandingoftheaccountingtargetintegrationtheory,wecanknowandreflectthefiduciarydutytargetrequirementsMorere

34、liableinformationhelpstheeconomytomakedecisions;goalsrequiremorerelevantinformation;atthesametime,accountinginformationservicesAccountingobjectives,whatkindofaccountingobjectivesdeterminewhatkindofaccountinginformation.Asaresult,wecanuseaccountingtermsThefusiontheoryisthestartingpointtoreflectthetwo

35、specificobjectivesoftheentrustedmanagementresponsibilityandtohelptheeconomicdecision-makinggoalRelyingonthetarget,themodernrelevanceandmodernreliabilityaresetupwiththebenefitmorethanthecostastheconstraintUndertheoverallusefulnessofaccountinginformation,thetwoshouldbeorganicallycombinedtobuildupthequ

36、alityofaccountinginformationStructuralsystemtoachievethepurposeofcoordinatingthecontradictionbetweenthetwo.Four,summaryTosumup,therelevantaccountinginformationmustfirstconformtotheobjectivelawofobjectdevelopmentandobjectivelyopposeitReflectthefuturesituationandreality,itcanbesaidthatmodern*-Reliabilityisthepremiseofmodernrelevance.Atthesametime,youcanTheaccountinginformationcanobjectivelyreflecttheessentialcharacteristicsanddevelopmentrulesoftheobject,andpredictthetrendoftheeconomicbusinessAnddevelopmenttrend.Therefore,modernrelativityi