accounting information qualitative characteristics 会计信息质量特征体系
Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it.
会计信息质量特征是由会计目标和会计环境影响的。
There are still some deficiencies in Chinas qualitative characteristics of accounting information compared with that of American and IASC, therefore it is necessary to reconstruct it.
与美国和国际会计准则委员会的会计信息质量特征相比较，我国的会计信息质量特征还存在诸多不足，有必要重新构建。
This paper rethinks fair value accounting through accounting objectives, qualitative characteristics of accounting information and the economic consequences.
文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。
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