FCJ Evaluating the Qualitative Characteristics of Accounting Information in China

Abstract

Based on domestic and international research results on qualitative characteristics of accounting information , we puts forwards our country's quality characteristic system of financial accounting, referring to the systematic frame of accounting information quality characters put forward by FASB NO.2[1] , in connection with outstanding problems exiting in the history of our country. Through using statistical methods, we strives to combine the qualitative analysis with quantitative analysis, and beneficially explores the evaluation of quality of financial accounting information, and studies a lot of data with the help of computers, and acquires satisfied results. Owing to introducing these methods, we expect change the present situation that evaluation of quality of financial accounting information is extremely difficult. It would be significant to improve the quality of financial accounting information.