一、会计信息的需求质量信息产品与普通商品一样具有质量特性。从一般意义上说,质量的核心是用户满意,然而使用户满意的信息质量特性具体有哪些呢?美国FASB把会计信息质量特性描述为一个体系,其中主要质量特性是相关性和可靠性,其次是可比性(包括一贯性)。这个观点是否合理?对我国是否适用?可比性究竟是次要质量还是主要质量?如何理解可靠性?它与相关性是何关系?诸如这些问题,都有进一步研究的必要。我认为,从用户需求角度说,信息的基本质量特性应当概括为可靠性、相关性、可比性与可理解 First, the demand for accounting information Quality information products, like ordinary goods with quality characteristics. In the general sense, the core of quality is customer satisfaction. However, what are the quality characteristics of users’ satisfaction information? The FASB in the United States describes the quality of accounting information as a system in which the main quality characteristics are relevance and reliability, and secondly Is comparable (including consistency). Is this view reasonable? Is it applicable to our country? Is comparability secondary or major? How to understand reliability? How does it relate to relevance? Such questions as are necessary for further research. I think, from the perspective of user needs, the basic quality characteristics of information should be summarized as reliability, relevance, comparability and understandability