一、会计信息质量特征概述会计信息质量特征是由会计目标决定的。会计目标在于明确和满足各类使用者对会计信息的需求，而质量特征是明确和满足各类使用者所需要利用的是一种什么样(标准)的信息，它是制定与会计目标相一致的会计规范的依据，为会计信息提供者选择适当的程序和 First, an overview of accounting information quality characteristics Accounting information quality characteristics are determined by the accounting objectives. The accounting goal is to clarify and meet the needs of various types of users accounting information, and quality characteristics are clear and meet the needs of all types of users is what kind of (standard) information, it is to develop consistent with the accounting objectives The basis of accounting standards for accounting information providers to choose the appropriate procedures and