论我国政府财务会计信息质量特征

政府财务会计作为政府会计的重要组成部分，其职能主要是对外提供满足各利益相关者进行决策所需的会计信息，从而解除政府的受托责任。作为对外会计，其所提供的产品即会计信息必须严格遵循相关准则制度的要求，并符合相应的质量标准。本文认为政府财务会计信息质量特征具有多维性，首先受成本收益的约束，只有在成本小于收益的前提下提供会计信息才是可行的，提供的所有信息从总体上要求具有可理解性，在内容上要满足可靠性和相关性，在会计信息的口径和方法上应遵循可比性，同时应保持一定程度的谨慎性，而在信息的取舍上主要取决于重要性特征。

Discussion on Characteristics of Government's Financial Accounting Information Quality

As a important component of governmental accounting, the function of governmental financial accounting is to provide necessary decision-making accounting information for the various external interest group, thereby to unchain governmental accountabilities. As external accounting, it＇s product namely the accounting information must to follow the correlative rule, and accord with correlative quality standard. This paper consider that the quality character of governmental financial accounting information is multidimensional, firstly, it is restricted by the cost and income, only on the premise of cost less than income, it＇s feasible to provide accounting information, secondly, the accounting information have as a whole intelligibility, the content have reliability and relativity, the caliber and method must be comparable, at the same time, should keep a certain extent wariness, while the standard to accept or reject the accounting information lie on import.