The goodness and badness of account information quality decides the quality of economical information, and then made influence on the quality of economical work.
会计信息质量的好坏决定经济信息的质量，进而影响经济工作的质量。
So this article puts forward the competence view of account asset, expects to realize the theory of firm account asset and improves the reporting quality of finance information.
因此，本文提出会计资产的能力观，期望能加深对企业会计资产的理论认识，促进企业财务报告的改进和提高财务信息的披露质量。
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