会计信息质量特征包括三个层次,其有用性是最重要的质量特性。在网络环境下,根据用户决策目标,提供个性化的会计信息,以实现有用性的质量特征;通过提供两种甚至多处属性的会计信息来兼顾相关性和可靠性;并使成本效益原则比传统条件下得到更好、更允分的体现。 Accounting information quality features include three levels, the usefulness of which is the most important quality characteristics. In the network environment, according to the user decision-making goals, to provide personalized accounting information in order to achieve useful quality characteristics; by providing two or more attributes of accounting information to consider the relevance and reliability; and cost-effective than the principle Traditional conditions get better, more fully reflect the embodiment.