本文通过对国内外关于会计信息质量特征的研究成果进行对比和分析,借鉴美国FASB、国际会计准则委员会(IASC)及英国ABS制定的会计信息质量特征体系,针对现在国内会计发展存在的突出问题,结合我国国情,提出了我国财务会计信息质量特征体系。 This article compares and analyzes the domestic and international research results on the quality of accounting information, and draws lessons from the FASB, IASC and the accounting information quality characteristics system developed by the UK ABS. In view of the prominent problems in the current domestic accounting development, Combined with China’s national conditions, put forward the characteristics of financial accounting information quality system.