会计目标、信息质量、计量属性是贯穿于会计理论与实务的一条主线,也是西方财务会计概念框架的内在逻辑结构,但在对其相互关系的认识上存在一种两分法的误区。本文分析并重构了一种存在于三者之间的交叉矛盾体系,并在此基础上提出解决矛盾的初步构想。一、会计信息质量:理解相 Accounting objectives, information quality and measurement attributes are the main lines that run through accounting theory and practice. They are also the internal logical structure of the conceptual framework of western financial accounting. However, there is a dichotomy of misunderstandings about their mutual relations. This paper analyzes and reconstructs a system of cross-contradictions existing among the three, and based on this, proposes a preliminary conception of resolving contradictions. First, the quality of accounting information: understanding phase