财务会计信息质量标准是由财务会计信息的目的所决定的,而财务会计信息的确认、计量、记录和报告的原则(会计原则)又是由不同层次的财务会计信息质量标准确定的。财务会计信息的目的、质量标准和会计原则,虽然是三个不同的概念,但它们之间存在着密切的内在联系。一、财务会计信 Financial accounting information quality standards are determined by the purpose of financial accounting information, and the principles (accounting principles) of financial accounting information confirmation, measurement, recording and reporting are determined by different levels of financial accounting information quality standards. Although the purpose, quality standards and accounting principles of financial accounting information are three different concepts, there is a close internal connection between them. First, the financial accounting letter