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会计目标的产生导致了对相应的会计信息质量的具体要求。本文先从会计目标和信息质量的历史研究发展过程来观察他们之间的相关性,并从研究会计目标的两个主要理论学派分别来探讨他们对会计信息质量的要求。在此基础上通过对会计目标的具体分解来研究其与会计信息质量特征间的必然内在逻辑关系。
The accounting objectives led to the specific requirements of the quality of accounting information. This paper first looks at the correlation between them by historical research and development process of accounting objectives and information quality and discusses their requirements on the quality of accounting information separately from the two major theoretical schools that study accounting goals. On the basis of this, through the specific decomposition of accounting objectives, we study the necessary internal logical relationship between them and the quality characteristics of accounting information.