Construct The Accounting Information Quality Frame

Accounting information quantity problem was put forward for the first time, coming from the beginning of 30's in twenty centuries economic crisis of the shocking world explosion. After, continue the continuously financial crisis enunciation, accounting information quantity problem is common problem that the nations that all executions market mechanism installs the resources face. In our country currently stage, accounting information quantity also was subjected to the serious challenge, accounting information dishonest of our country business enterprise exist a great deal of true phenomenon, accounting information dishonest is already an undisputable fact. Present stage our country business enterprise, especially the accounting information quantity of the listed company is very worse. Though the government relevant organization adopted a series of measure, the result was much worse, the worse situation of the accounting information quantity did not turn round at all.Accounting information quantity problem has already caused the widespread concern of the domestic and international theories field, but up to the present didn't yet find out to manage the path effectively. The local theories field mainly is the inside relation to the accounting information quantity characteristic each factor to launch the discussion to that problem, theoretically lack to build up a set of accounting information quantity characteristic system integrity, in the actual situation, accounting information dishonest problem was not find out effectively method. Accounting information quantity characteristic problem belong to the accounting principles, is an important part of accounting principles. Therefore, the accounting information quantity characteristic research will contribute to accounting principles study further thorough. Conduct and actions to accounting work contain the norm of the widespread leading meaning, whether accounting principles is sound or not, will work to produce the huge influence to the account. This paper draws lessons from the research result of the domestic and international theories, foundation study in the substantial evidence up, set up the accounting information quantity characteristic system which match the our country state of the nation, and take this as the theories to guide, adopt the emollient measure to guard against the accounting information bad quantity in the actual situation.