一、计量属性与会计信息质量(一)会计信息质量特征衡量会计信息质量的标准有很多,从决策有用性的观点来看,相关性与可靠性是会计信息质量最主要的指标。1.会计信息的相关性。相关性是指企业提供的会计信息应当与财务会计报表使用者的经济决策需要相关,有助于财务会计报表使用者对企业的 First, the measurement of attributes and quality of accounting information (A) the quality of accounting information There are many criteria to measure the quality of accounting information, from the point of view of usefulness of decision-making, relevance and reliability of accounting information quality is the most important indicator. 1. The relevance of accounting information. Relevance means that the accounting information provided by the enterprise should be related to the economic decision-making needs of users of the financial accounting statements, and help the users of the financial accounting statements to the enterprise’s