一、会计信息质量特征质量的核心是用户满意,然而使用户满意的会计信息质量特性有哪些呢?美国财务会计准则委员会(FASB)1980年5月发表的财务会计概念公告第二号指出:“对决策有用性(decisionUse-fulness)应作为会计信息最重要的质量特征,”并进而指出:“会计信息要于决策有用, First, the quality of accounting information quality characteristics of the core of customer satisfaction, however, to make users satisfied with the quality of accounting information what? US Financial Accounting Standards Board (FASB) published in May 1980, the concept of financial accounting bulletin No. 2: DecisionUse-fulness should be the most important quality characteristic of accounting information, “and further pointed out:” Accounting information should be useful in decision-making,