由于信息使用者对于信息的要求是不一样的,会计信息不仅会影响个人的决策,还会影响到市场的运作,这就对会计信息的质量提出了要求,即决策有用性。决策有用性是一个宽泛的概念,主要来说,可靠性和相关性——这两者相权衡所得到的信息是对信息使用者最有用的信息。因此,可靠性和相关性被认为是会计信息应具备的两项主要质量特征。 Because information users have different demands on information, accounting information will not only affect individual’s decision-making, but also affect the operation of the market. Therefore, the quality of accounting information is put forward, which is the decision-making usefulness. The usefulness of decision-making is a broad concept, principally, reliability and relevance - the information obtained by balancing the two is the most useful information for information users. Therefore, reliability and relevancy are considered as two main quality characteristics that accounting information should have.