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会计信息质量特征就是会计信息所应当达到或满足的基本质量要求，它是会计系统为达到会计目标而对会计信息的约束。美国财务会计准则委员会（FASB）第一次将其作为一个专门的研究课题进行研究，于１９８０年发布了第２号概念结构公告《会计信息的质量特征》，此后，会计信息质
The quality characteristics of accounting information is the basic quality requirement that accounting information should meet or satisfy. It is the accounting system’s constraint on accounting information in order to reach the accounting goal. For the first time, the Financial Accounting Standards Board (FASB) studied this as a specialized research topic. In 1980, it published the Conception of Structure No. 2, “The Quality Characteristics of Accounting Information.” Since then, the accounting information