２００２年１１月，在我国香港召开的世界会计师大会上，会计信息真实性问题成为与会代表一致关注的中心话题。探讨会计信息质量的理论内涵，对认知会计信息质量的本质特征，提高会计信息质量，有着重要的理论意义和现实意义。一、真实性：会计信息质量的本质特征作为一个经济? In November 2002, at the World Conference of Accountants held in Hong Kong, China, the authenticity of accounting information has become the central topic of unanimous attention to the participants. Discussing the theoretical connotation of accounting information quality is of great theoretical and practical significance for the essential characteristics of the quality of accounting information and the improvement of accounting information quality. First, the authenticity: the nature of accounting information quality as an economy?