可理解性是会计信息质量的基本特征之一,各国财务会计概念框架中对“可理解性“这一质量特征的阐述却不尽相同,其原因在于可理解性受到会计信息的固有特征、信息使用者的知识水平和理解能力,以及特定环境因素的影响。尽管如此,几乎所有关于会计信息质量特征的要求中都包括可理解性,fASb和IASb制定的联合概念框架也强调“可理解性“的重要性。在会计准则国际趋同的趋势下,加强对会计信息披露的监管、逐渐减少可供选择的会计处理方法并提供简化年度报告,致力于提高会计信息的透明度,对于各国来说都是积极而务实的选择。Understandability is one of the most basic qualitative characteristics of accounting information(AI).Within the conceptual framework of financial accounting different countries have come up with various interpretations of it,as a result of impacts from such factors as the inherent features of AI,different levels of education and comprehension on the part of information users,and specific environments and contexts.Almost all the requirements about qualitative characteristics of AI include understandability,which is also emphasized in the FASB/IASB Joint Conceptual Framework.This paper argues that,in the context of international convergence of accounting standards,it is constructive and practical for every country to strengthen their regulations on AI disclosure,gradually reduce their alternative accounting methods,and provide simplified annual reports with a view to increasing AI transparency
