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在我国市场经济得到充分发展的今天,企业在经营过程中会面临很多不确定因素,经营风险日益增加。新时代的发展促使以投资者为主体的会计信息使用者更加重视会计信息中的那些与不确定因素有关的风险信息的披露,同时也要求企业会计人员不断提高所提供的会计信息的质量情况。本文从会计信息质量特征的重要性着手,明确会计信息的重要性原则的特点,并对其在运用过程中可能存在的情况进行分析。
In our country’s market economy has been fully developed today, enterprises in the course of business will face many uncertainties, increasing operational risk. The development of a new era has prompted investors of accounting information to pay more attention to the disclosure of risk information related to uncertainties in accounting information. At the same time, it requires business accounting personnel to continuously improve the quality of accounting information provided. This article starts with the importance of the quality of accounting information, clarifies the characteristics of the principle of importance of accounting information, and analyzes its possible existence in the process of application.