本文针对会计核算前提及会计信息质量要求有关概念和内容进行分析,对“会计核算基本前提”定义进行探讨。通过对国内外会计信息质量要求发展的研究,结合新会计准则对会计信息质量的八个方面要求,来分析目前财务核算中会计信息应具备的质量特征。 This article analyzes the premise of accounting and accounting information quality requirements related to the concept and content of the “basic premise of accounting” to explore. Through the research on the development of accounting information quality requirements at home and abroad, combined with the new accounting standards on the eight aspects of accounting information quality requirements, to analyze the current financial accounting accounting information should have the quality characteristics.