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1关于会计信息质量特征的探讨摘要会计信息不仅是一种非常重要的社会信息资源，而且还是制定改善经营管理、财税政策、评价财务状况、企业投资决策、防范经营风险的重要根据。提高会计信息质量，既关系到市场经济的有序运行，又有利于会计工作自身的可持续发展，更有助于保证选择的真实性和可靠性。因此，有效的控制会计信息的失真，从源头上预防和遏制消极腐败的行为，提高会计信息质量，已成为会计理论和实际工作者共同面临的问题。本文首先对会计信息质量概述进行了论述；其次分析了我国会计信息质量现状；再次论述了提高我国会计信息质量的对策；最后阐述了工作的规范性对提高会计信息质量的影响。关键字：会计；资源；信息；影响2AbstractAccountinginformationisnotonlyaveryimportantsocialinformationresources,butalsotodevelopimprovemanagement,fiscalpolicy,evaluatefinancialcondition,businessinvestmentdecisions,itisimportanttoguardagainstoperationalrisksbasedon.Improvethequalityofaccountinginformation,bothrelatedtotheorderlyoperationofthemarketeconomy,butalsoconducivetothesustainabledevelopmentoftheiraccountingwork,butalsohelpstoensuretheauthenticityandreliabilityofchoice.Therefore,theeffectivecontrolofthedistortionofaccountinginformation,preventionandcontainmentofnegativeandcorruptbehavior,improvethequalityofaccountinginformationfromthesource,hasbecomeaproblemofaccountingtheoryandpracticalworkersfacing.Firstly,anoverviewofthequalityofaccountinginformationarediscussed;secondlyanalyzesthecurrentsituationofthequalityofaccountinginformation;againdiscussedtoimprovethequalityofaccountinginformationcountermeasures;finallydescribestheimpactofnormativeworktoimprovethequalityofaccountinginformation.Keywords:accounting;resources;Information;influence3目录摘要...............................................................................................................................................................1Abstract...........................................................................................................................................................2一会计信息质量概述.................................................................................................................................4（一）会计信息质量概念.....................................................................................................................4（二）会计信息质量特征.....................................................................................................................41.相关性..........................................................................................................................................42.可靠性..........................................................................................................................................43.可比性和一致性..........................................................................................................................54.其他质量特征..............................................................................................................................6二我国会计信息质量现状分析.................................................................................................................6（一）会计法律法规不健全.................................................................................................................6（二）外部监督力度不完善.................................................................................................................6（三）公司治理管理失效.....................................................................................................................7三提高我国会计信息质量的对策...............................................................................................................7（一）完善会计相关法律法规.............................................................................................................71.以加大违规处罚力度来提高会计信息的质量..........................................................................72.以合理使用公允价值来提高会计信息的质量..........................................................................7（二）强化外部监管.............................................................................................................................81.以加强政府监督来提高会计信息的质量..................................................................................82.以充分发挥财务中介机构职能来提高会计信息的质量..........................................................9（三）加强公司治理.............................................................................................................................91.以优化公司治理结构来提高会计信息的质量........................................................................92.以改善公司激励约束机制来提高会计信息的质量................................................................103.以规范公司会计人员管理来提高会计信息的质量................................................................11四工作的规范性对提高会计信息质量的影响.......................................................................................12（一）工作规范性对提高会计信息质量的影响...............................................................................121.《长期股权投资》准则的相关规定可以提高会计信息的相关性........................................122.对具有融资性质业务的处理提高了会计信息的相关性......................................................123.资产价值改变和损失的确认提升了会计信息的及时性......................................................12（二）工作规范性对会计信息可靠性特征的影响...........................................................................121.新《基本准则》将会计信息质量要求的真实性改变为可靠性............................................122.固定资产盘盈会计处理的变化造成会计信息更加的可靠....................................................123.长期的资产缩减值改变的规定有效的提升会计信息的可靠