论会计信息质量的公正性特征

本文认为,会计信息质量的特征应当突出公正性,并使其成为会计信息质量的基本特征。以这个基本特征为依据对现有的会计信息质量特征排列先后顺序,不仅可以消除会计信息质量特征之间存在的重叠和冲突,使会计信息产生的过程和结果尽可能地公正,而且还可以使会计信息更容易被人们理解。

The Impartiality Quality Character of the Accounting Information

Nowadays the requisite quality characters of the accounting information have been put forward to regulate the accounting information and in the long run improve it to a certain quality criterion.The author thinks that in all the characters the impartiality character should be put first and be acknowledged as the essential character.Only when the former characters apply generally with the requirement of the impartiality character should the latter ones' character be considered.Then not only could the overlap and confliction of the characters be eliminated,but also could make the accounting information be understood more easily.