Research On The Qualitative Characteristics Of Accounting Information

This theme mainly elaborates the quality of accounting information. The main purpose is to explain accounting information and the quality of accounting information, and to construct architecture of the qualitative characteristics of accounting information at last.Chapter1. Summary of the research on the qualitative characteristics of accounting informationWe sum up the differences between our country and other countries by summarizing the home and foreign research on the qualitative characteristics of accounting information.Chapter2. The nature of the qualitative characteristics of accounting information and the research on its architectureAccounting information is a kind of economic information that reflects main body's value moves, and a quantity instruction for economy item. Its basic form is data and definition or the data with explanation, and its nature is a kind of product that is works of management accounting. Because our country haven't specially constructed an architecture of the qualitative characteristics of accounting information that is adapt to our national condition up to present, the research of scholars on qualitative characteristics of accounting information is still in the stage of theoretical discussion.Chapter3.The innovation of that the modern information technology effects on qualitative characteristics of accounting informationAccounting computerization system has a characteristic of integration, convenience, diversity, no paper, synergistic, open that innovates in the manufacture, store and use of accounting information in the internet environment. This innovation incarnate in three aspects: scan on communication medium, relevance, reliability, comparability and understandability display electrification particularity and has the new character of high-capacity, easy to use, strong comparability; scan on space , relevance and reliability display diversity and reach the request of individuation, dimensions degree , completeness easily; scan on time, timeliness and perspicuous display instantaneous character and have characteristic of delivering quickly and renewing quickly.Chapter4. Construct an architecture of the qualitative characteristics of accounting information that adapt to our national conditionIn comparison with foreign the qualitative characteristics of accounting information, we can design out the combination of qualitative characteristics of accounting information which is suitable to our national condition in terms of theory, and the combination can became the rule of judging of accounting information. Based on two big functions of accounting and modern information technology development, this theme divides qualitative characteristics of accounting information into two branches, one is qualitative characteristics of financial accounting information, the other is qualitative characteristics of managerial accounting information, and elaborates the constitution of this two branch.