一、问题的提出会计目标决定会计信息的质量特征,会计信息的质量特征是联系会计目标和实现会计目标的手段之间的“桥梁”,它对财务报表所提供的信息具有约束作用,使其能够符合目标的要求。传统上对会计目标的研究是从会计信息需求的角度出发,以信息使用者的需求为导向确立的,这就决定了会计信息质量特征的研究范式也是立足于会计信息使用者, First, the problem raised Accounting objectives determine the quality characteristics of accounting information, the quality of accounting information is the link between the accounting objectives and the accounting objectives of the means to bridge the gap between the information provided by the financial statements to its To meet the requirements of the goal. Traditionally, the research on accounting objectives is based on the demand of accounting information and the information users’ needs, which determines the quality of accounting information research paradigm is based on the accounting information users,