首先，从我国的会计信息质量特征开始，对我国上市公司会计信息质量特征结合国际会计准则进行具体化分析。
Firstly of all, this article will analyze the quality of accounting information in detail combined with IAS.
本文的研究结果为建立我国会计信息质量特征体系提供了参考意见。
The result of this study has offered the reference for setting up Chinese accounting information quality characteristic system.
电子商务环境下会计信息质量特征必须赋予新的内涵，增添新的内容。
The quality features of accounting information should be endowed with new intension and added with new meaning.
深入分析其相关性和可靠性特征并充分认识其相互之间的关系对于提高会计信息质量至关重要。
Analyzes its relevance and the reliable characteristic thoroughly and understood fully it relations regarding improve the accounting information quality to be very important.
会计信息为了满足使用者的需要而有着多种质量特征，其中最为主要的是相关性和可靠性。
Accounting information owns various quality characteristics to meet the users need, among them the most important are relevance and reliability.
“及时性”是一项重要的会计信息质量特征，一直以来是会计领域研究的重要范畴。
As an important accounting information quality characteristic, timeliness has always been an important research category in accounting field.
第三，对会计信息质量特征进行了深入剖析，并构建了以可靠性、相关性和透明度为核心的会计信息质量体系。
Third, we dissect the quality characteristics of accounting information and build an accounting information quality characteristics chart with reliability, relevance and transparency as the core.
与美国和国际会计准则委员会的会计信息质量特征相比较，我国的会计信息质量特征还存在诸多不足，有必要重新构建。
There are still some deficiencies in Chinas qualitative characteristics of accounting information compared with that of American and IASC, therefore it is necessary to reconstruct it.
目前，对会计信息质量特征的内容，我国学术界尚存在一些争议。
There are some disputes about the characteristics of accounting information quality.
会计信息质量特征是由会计目标和会计环境影响的。
Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it.
本文就管理会计与财务会计信息质量特征中差别较大的方面作一分析研究。
This article has analysed and researched the main different aspects of the accounting information's quality features between management accounting and financial accounting.
然后，本文以FASB和IASC的会计信息质量特征为参考，结合我国实际构筑我国会计信息披露质量标准。
Then, this paper constructs the quality standard of the accounting information disclosure, taking the quality standard of FASB and IASC as the reference and unifying our country's actual condition.
真实性是财务会计信息的首要质量特征。
Reliability is the initial quality feature of finance accounting information.
相关性与可靠性是会计信息最重要的两个质量特征。
Relevance and reliability are the two most important qualitative characteristics of accounting informations.
相关性和可靠性是会计信息质量特征的两个不同的方面，两者既相互依存又相互对立。
The relevance and reliability are two different respects of the quality character of the accounting information. They have interaction and connection to each other.
文章论述了会计信息的相关性和可靠性，二者共同构成了会计信息质量特征要求，缺一不可。
Accounting information owns various quality characteristics to meet the users need, among them the most important are relevance and reliability.
财务报告的根本目标是决策有用性，而相关性和可靠性是保证会计信息决策有用的最重要质量特征。
The fundamental objective of financial statements is helping to make decisions. Furthermore, value-relevant and reliable to investors is the most important quality characteristics.
因此，会计信息必须具有相关性和可靠性等质量特征，而会计信息的真实性是会计信息质量特征的核心。
As a result, the accounting information must have the characteristics of relevance and credibility, of which the latter should functions as the core.
然后就上市公司会计信息披露质量理论探究，在深入分析了我国上市公司信息披露质量的标准同时构建了我国会计信息质量特征体系。
Then In-depth analysis of Chinese listed companies to disclose information on quality standards at the same time to build Chinese characteristics of the quality of accounting information system.
会计信息质量特征是财务会计概念框架的重要组成部分。
Shallowly discussing on the quality characteristic of management accounting information;
本文的研究结果为建立我国会计信息质量特征体系提供了参考意见。
The result of this study has offered the reference for setting up…
本文的研究结果为建立我国会计信息质量特征体系提供了参考意见。
The result of this study has offered the reference for setting up…
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