adequate and meeting qualitative characteristic accounting information produced by enterprises needs an efficient accounting information market.
让企业供应充足的符合会计信息质量要求的会计信息,需要有效的会计信息市场。
thus, materiality provides a threshold or cut-off point rather than being a primary qualitative characteristic which information must have if it is to be useful.
因此,重要性与其说是信息要成为有用所必须具备的基本质量特征,倒不如说是提供了一个门槛或取舍点。
by analyzing the disputed characteristics, this article holds the opinion that it is more reasonable to use reliability as the qualitative characteristic than objectivity and truthfulness.
in this topic, we need to design a set of intergrated test system with high accuracy, and we can test the qualitative characteristic parameters on a single test pedestal.