由于我国的环境存在特殊性,会计目标的侧重也有所不同,而会计信息质量特征主要取决于会计目标,因此我们不能直接照搬其他国家现成的模式,而要构建具有中国特色的会计信息质量特征体系。笔者认为这个体系应该由普遍性约束条件、核心质量特征、主要质量特征及其构成要素、次要质量特征及其构成要素和信息质量的取舍标准几个部分构成。 Due to the particularity of our country’s environment and the different emphasis of accounting objectives, the quality of accounting information depends mainly on the accounting objectives. Therefore, we can not directly copy the existing models of other countries and construct the system of Chinese characteristic information quality characteristics . The author believes that this system should be composed of several parts, such as universality constraints, core quality characteristics, major quality characteristics and their constituent elements, minor quality characteristics and their constituent elements and information quality selection criteria.