1、論會計信息主要質量特征（On the main quality characteristics of accounting information）Abstract: the quality of accounting information affects the usefulness of information user decision-making. In order to ensure the decision "Use of "accounting information should have three basic characteristics: rel

2、evance, reliability, comparability, understandability,The reliability and relevance of the most useful for information users, the quality of accounting information is the most basic requirements.Key words: accounting information; quality standards;1 overview of accounting information quality charact

3、eristicsThe connotation of the 1.1 qualitative characteristics of accounting informationThe quality of accounting information is a description of the quality standard of accounting information should be required,To evaluate the quality of accounting information is the most common and the most basic

4、basis, the specific provisions of the accounting informationIn order to realize the goal of accounting should have the quality requirements. The quality of accounting information is accounting for the target service,It is a link between the accounting target and realize the goal of accounting inform

5、ation plays a role in binding, and will makeAccounting information to meet the requirement of accounting objectives.The connotation of 1.2 reliabilityReliability refers to ensure that the information can be free from errors and deviation and it can faithfully reflect the desire to reflect the phenom

6、enon orThe status of quality. That is to say, the accounting information should be accurate, avoid leaning to either side. In the international accounting standardsThe Council of the preparation and presentation of financial statements "framework", is a true reflection of reliability, subs

7、tanceoverform,The specific characteristics of the five aspects of neutrality, prudence, integrity to support. China's 2006 release"Enterprise standard basic standard" second chapter "requirements of the quality of accounting information in enterprises should put forward"When

8、the transactions or events to the actual occurrence as a basis for accounting recognition, measurement and reporting, and truthfully reflect the characterWith the accounting elements of the recognition and measurement requirements and other relevant information, to ensure true and reliable accountin

9、g information,Complete content". This statement is only the authenticity and integrity of the inclusion in reliability, and the substanceForm, prudence is to separate terms and reliability of parallel representation, but not the terms of the neutrality of the tableThe.The connotation of the 1.3

10、 correlationRelativity refers to accounting information associated with the information user's economic decisions that people can useTo make the economic decisions of accounting information. Generally, whether an item of information is relevant dependsIn the predictive value, feedback value and

11、timeliness. The predictive value: if an item of information to help usersPrediction of future events, the predictive value of information. The user can according to the forecast results of theFruit, make the best choice. The predictive value of the information has the ability to change the decision,

12、 so it is correlationThe important factors; (2) the value of feedback: if an information can make the user to confirm or correct the past(2) to build a good internal control environment. A good internal control environment is the normal operation of the internal control system of the earth "Soi

13、l, real estate enterprises should from the corporate strategy, management mechanism, human resource management, enterprise culture constructionOther aspects, and gradually build a good control environment.(3) the establishment of the system of internal control system. The effectiveness of the intern

14、al control system is built on the base of the system of internal control systemOn the basis of. The system of internal control system should include internal organization, management responsibilities, internal control, internal control process,The purpose of the J internal control standard, approval

15、 procedures, information communication and feedback mechanism, implementation tools etc.(4) the establishment of a risk assessment mechanism. Many real estate companies fail, not the market, but there is noA good risk control. Through the establishment and implementation of a comprehensive risk cont

16、rol, found in business activities in a timely manner,To prevent risk control measures through various kinds of concrete, to ensure the continued operation of the enterprise.(5) the establishment of effective control measures. On the basis of risk assessment, set up effective control measures, and to

17、 ensure thatThe effective operation of the measures. Usually the control measures include: the separation of incompatible duties control, authorization and approval control,The control of accounting system, property protection and control budget control, operation control, performance evaluation and

18、 control analysis.(6) to improve the internal control of information communication channels. A realization of financial accounting information of business and real estate development businessThe full body, by means of information, improve the information communication efficiency, and to improve the

19、internal and external information sharingIn the realization of sharing platform, dynamic decision-making and dynamic management platform.(7) to strengthen internal supervision and inspection. The comprehensive budget management as the core means to achieve strategic objectivesThe effective implement

20、ation of the strategy of decomposition and feedback, to achieve the whole process of real estate development project funds and cost control.This prediction, functional departments of important business and business activity control, analysis, evaluation, feedback, correctionDynamic cycle, and closel

21、y linked to the Department's performance appraisal. 5.In a word, to establish and perfect the financial internal control system in the real estate enterprise is long-term and effective to ensure the healthy operation of the,Establish and strengthen the financial internal control system of the re

22、al estate enterprises will become committed to the sustainable development of physical housing pricesThe road. Prediction of actual results feedback to decision makers, compared with the expected results can be confirmedWhether to go to the expected error. In order to avoid making mistakes and make

23、the same decision. Therefore, information feedbackContribute to the value of the future decision, so it is an important factor of correlation; (3) timeliness of any informationTo affect the decision-making, must be provided before making a decision. Although the timely information provided is not ne

24、cessarily related toBut, if the information is not timely provided will lose their effectiveness. 2 new accounting standards on accounting information quality2 new requirements, 1 more emphasis on reliability of accounting information"Accounting standards for enterprises - Basic Standards"

25、 in the accounting information quality requirements on ReliabilityThe interpretation of requirements based on actual transactions or events occurred as a basis for accounting recognition, measurement and reportingTo accurately reflects the requirements of the accounting elements of recognition and m

26、easurement and other relevant information, and ensure that the accountingThe information is true and complete. Which is also clear that the assets and liabilities, income and cost accountingConfirm conditions. These conditions highlighted the authenticity and reliability of balance sheet items. 2,Co

27、rrelation of 2 pay more attention to the accounting information(1 "the fair value measurement attribute is determined as the main measurement attribute.Fair value refers to the even bargain process, familiar with the transaction of both voluntary exchange of assetsOr the amount of debt repaymen

28、t, its essence is the market instead of the other that the main value of assets or liabilities,Is a kind of evaluation based on the market information. According to the measurement of fair value information for business decisionsTo provide more powerful support. Therefore, the new standards will be

29、officially identified as the main measurement attribute of fair value measurement attributeOf the main performance criteria, criteria for debt restructuring, exchange of non monetary assets in the recognition and measurement of financial instrumentsCriteria of specific criteria.(2) financial stateme

30、nts full disclosure of information, to provide services for decision-making information users.First of all, the profit statement stressed elements. The old standards will be expressed as "profit profit including operating profitRun, net investment income and net operating income, profit from cl

31、ear enterprise product sales, toForeign investment income and operating income three. But the new standards will be expressed as. "Profits include income minusThe net cost, after considering direct current profit gains and losses ", this statement emphasizes the income,The cost of two acco

32、unting elements of the role, and clearly put forward the gains and losses, the profits of the enterprise to improve the keyPoint located in the main business income increase and reduce the cost of these two points. Whether to increase or decrease the profit,The enterprise must seek from the two aspe

33、cts of income and expenses and profits and disclose the reasons, the propertyThe financial statements users and Kyrgyzstan is undoubtedly a very important source of information.Secondly, the new guidelines to expand the scope of information disclosure issues.These new assets and liabilities of the l

34、isted,Make the information user easier to understand and analyze the status and role in the process of enterprise management, more conducive toThe information users targeted investment. 3 thinking about how to improve the reliability and relativity of accounting information(1) improve the accounting

35、 system of laws and regulations, increase the punishment for financial fraud. A possible financial fraudThe reason is when the expected short-term gains week governance never reliable accounting information in will exceed their expected cost.(2) to reduce the accounting policy choice. To prevent the

36、 distortion of accounting information. Economic activityStill there are many uncertainties, in order to transform the uncertainty? Need a series of basic accounting assumptions,The processing object also need accounting information system limited. Define accounting object, in order to prevent unlimi

37、tedTo broaden the financial accounting boundary, accounting information disclosure leads to increasingly complex. At the same time improve the relevance of the guideTo weaken the reliability of accounting information. A series of procedures and methods of accounting information system the existence

38、of constraintsThe reliability of single accounting data, but may not be able to derive the inevitable final overall accounting information reliability,Because the decision factors such as uncertainty and the existence of a large number of accounting personnel, which estimates.(3) improvement and per

39、fection of accounting information disclosure. The first to improve the reliability of accounting information disclosure, first of allTo establish and perfect the laws and regulations to ensure true and reliable accounting information, according to the law, the law must be strictly ISecond, the accou

40、nting information from the enterprise daily economic activity. If the enterprise can set up according to the requirements of modern enterprise.Effective internal control system, can greatly reduce the manipulation of accounting information, if the year-end financial report.With the enterprise intern

41、al publicity system, to prevent cheating of accounting information is also an effective way to 1 finallyTo further improve the CPA accounting system for the CPA is not responsible for. To carry out exposure,To pursue its legal responsibility for the reliability of accounting information to provide a

42、 good economic and legal environment. SecondWe must improve and perfect the current financial reporting system, highlighting its relevance. First of all, to solve the historical information lagAnd after the information demand ahead of the contradiction. Secondly, to establish the information in the

43、table and the table of complementary financial informationReport system. Third, standardize and improve the information disclosure.(4) establish a standardized corporate governance structure. In the developed market economy system, the corporate governance structureConsists of two parts. One is the

44、indirect control through the implementation of the competition in the market, or the external governance structure,Including the product market, capital market, manager market, merger market etc. The second is to implement the supervision in advanceDirect control or internal governance structure. It

45、 consists of the general meeting of shareholders, board of directors and the manager of a compositionThree level structure. China's enterprises should take the following measures to improve the external governance structure of F company,Including the development of capital market and gradually c

46、ultivate manager market. The fierce competition in the external market,A threat to the managers of the mechanism. The internal governance structure of the company's code, a clear division of responsibility integrationLi, an effective management mechanism of power restriction. The establishment and improvement of managers' performance evaluationThe system, form an effective incentive and restraint mechanisms.(5) to improve the level of integrity of accounting personnel, enhance their professional competence. Accounting is the accountingThe most important factor