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Accounting is an information system , the information provided includes the following three levels : First, the indicator reflects the monetization of financial information , it is dynamic , static two angles , the number of the specific main economic resources (assets) , vest (debt and equity ) , use of the effect ( income distribution ) , increase or decrease its results ( changes in financial position and its results ) are described ; Second, the non-monetary and non - quantitative descriptive information , they not only basic description of the main body of the financial position, operating results and financial indicators , but also contains a lot of the main body in which the social, cultural, moral , legal , and environmental information . Third , the other for the main internal management information, which includes short-term (long-term ) decision-making information , budget information . However , in the current accounting reporting model , as reflected in the accounting information mainly on the first two levels . At present, the academic quality of financial and accounting information mainly around two aspects : First, the quality of accounting information reveals standard defined features or characteristics of the quality of the information is usually the quality of accounting information requirements (also known as ) . Explicit requirements to reflect the quality of the information in the national accounting standards for financial reporting . However , due to the differences of the countries in financial reporting objectives , the quality of financial reporting information requirements there are some differences and different emphases , but in the basic standards but it is much the same . The second is the study of the quality of accounting information distortion causes of the problem and countermeasures . The former is the object of this thesis . Author of the paper test by studying the U.S. Financial Accounting Standards Committee ( FASB ) , International Accounting Standards Committee (IASC) , as well as the UK Accounting Standards Board (ASB) in each of the financial accounting conceptual framework system which the provisions of the relevant characteristics of the quality of accounting information , combined with our \etc. depth and informative presentation .
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