摘要
财务会计信息是企业订价制度分工和专业化的结果，资产所有者和经营管理者之间财务信息不对称是财务会计产生的基本前提。一财务会计信息是企业按照资产所有者共同认可的会计准则所提供的一种标准财务信息，它主要与资产所有者的权益保护相关，同时，也与资产所有者的经济决策相关。财务会计信息在本质上具有规范性、传递性和可计量性等属性，这些基本属性决定财务会计信息的质量特征。在我国强调财务会计信息对资产所有者的权益保护相关性具有非常重要的现实意义。
The financial accounting information is a sort of standard financial information provided by enterpriser according to the accounting standards generally accepted by the assets owners. It is mainly rela- tive to the property protection of the assets owners, and has attributes of normality, transferability and measurability. Those attributes are the basis of the quality characteristic of financial accounting informa- tion.
