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一个企业是否健康，跟企业的内部控制，特别是财务会计控制制度的健全和是否全面有直接的关系。我国会计信息质量存在着可理解性不足，信息失真，标准性不明确等问题。上市公司作为我国经济的中流砥柱，保证其会计信息质量尤为重要。上市公司的管理层，债权人，股份投资者，审计师，政府部门等都是通过企业的资产负债表，利润表，现金流量表，所有者权益变动表，财务报表附注以及其他反应企业重要事项的文字说明来对企业总体的状况进行财务分析，并作出相应的决策。在如此竞争激烈的经济环境下，由于我国上市公司内外压力不断加大，要求的会计信息质量也相应的要求提高，随着2006年我国企业的新会计准则的颁布，对于提高我国会计信息质量的真实性，准确性，可比性，披露性等等起到了积极地作用。

A business is healthy , with the company's internal control, especially financial and Accounting control mechanisms and there is a direct relationship between the comprehensiveness . Quality of Accounting Information intelligibility exists insufficient information distortion , normative issues is not clear . Listed companies as the mainstay of our economy , to ensure its quality of accounting information is particularly important. Management of listed companies , creditors, equity investors , auditors, government departments through the corporate balance sheet, income statement , cash flow statement , statement of changes in equity , financial statements and other important matters reaction Enterprises text to the overall situation of the enterprise financial analysis , and make the appropriate decisions. In such a competitive economic environment, both inside and outside the country , increasing pressure on listed companies , the required quality of accounting information corresponding requirements also increase , with the 2006 Chinese enterprises issued new accounting standards for improving the quality of accounting information authenticity, accuracy , comparability , disclosure , and so has played a positive role . Undeniably, however , to achieve a radical improvement in the quality of accounting information , or take some time, accounting information quality problems associated with social and economic development and continue to develop . Quality of information on listed companies research and analysis on the country's economic development is of great significance .

会计信息质量特征又称会计信息质量衡量标准。根据国际标准化组织颁布的《质量管理和质量保证—术语》中有关质量的定义，我们可以得知会计信息质量是会计信息满足明确和隐含需要能力的特征总和。

Qualitative characteristics of accounting information quality of accounting information , also known as metrics . According to the International Organization for Standardization issued "Quality management and quality assurance - the term" relating to the definition of quality , we can see that the quality of accounting information and accounting information to satisfy stated or implied needs capacity characteristics combined.

会计信息质量特征：（1）相关性原则。要求企业在汇集、加工、处理、传送会计信息的过程中，要考虑不同使用者对会计信息要求的不同特色，以确保企业内外有关各方面对会计信息的相关需要，按投资者、经营者与政府对会计信息的要求形成一个会计信息流。（2）可靠性原则。美国财务会计委员会对其的定义为,可靠性可以准确的表示出实际的财务活动与成果,不偏向于提前预料的结果也不会刻意去迎合某一集团利益的需求,它是可以经过实践加以考验的.

Accounting information quality characteristics: ( 1 ) the principle of relevance . Require companies to collection, processing, handling , transfer of accounting information in the process, users should consider the different requirements of the different characteristics of accounting information to ensure that all parties concerned to face internal and external relevance of accounting information needed by investors, operators with government requirements for the formation of an accounting information accounting information flow. ( 2) The principle of reliability . U.S. Financial Accounting Committee is defined as its reliability can accurately show the actual financial activities and achievements are not biased in favor of