１、诸多质量特征之间的主次逻辑关系不清楚《企业会计准则》中提出会计信息应具备的质量特征包括真实性、相关性、可比性、一致性、明晰性、谨慎性、重要性等,就其内容看非常全面,但诸多特征之间的结构与层次不是很清楚,缺乏明确的主次逻辑关系。应借鉴西方国家的做法,根据自 1, many primary and secondary logical relationship between quality characteristics is unclear “Accounting Standards for Business Enterprises” put forward accounting information should have the quality characteristics, including authenticity, relevance, comparability, consistency, clarity, caution, importance, etc. , Its content is very comprehensive, but the structure and level of many features are not very clear, the lack of a clear primary and secondary logical relations. Should learn from the practice of Western countries, according to self