李端生在《四川会计》1992年第一期撰文指出会计信息要为经营管理服务,应将实用性作为会计信息的基本质量要求。所谓实用性,是指会计提供的信息资料必须具有实用价值。具体要求是: 1、能够帮助人们正确分析和判断企业的发展趋势,了解企业的生产能力、盈利能力、偿债能力、应变能力等,即具有预测价值; Li Diansheng in the “Sichuan Accounting” in 1992 the first issue of the author pointed out that the accounting information for business management services, practicality should be regarded as the basic quality of accounting information requirements. The so-called practicality, refers to the accounting information provided by the accounting must have practical value. Specific requirements are: 1, to help people correctly analyze and judge the development trend of enterprises to understand the enterprise’s production capacity, profitability, solvency, resilience, that is, has a predictive value;