The core quality of accounting information, the fundamental requirement to guarantee the quality of accounting information authenticity. Due to the improper choice of accounting information, causing distortion of accounting information is very serious, and increasing influence on the quality of accounting information. Existing accounting standards developed under governmental organizations, making process is bound to take into account the Government's interest, and thus difficult to achieve a truly balanced, thus affecting the objective accuracy of accounting information.
The core of accounting information quality, ensure the quality of the fundamental requirement is the authenticity of accounting information. Due to the improper choice of accounting information, accounting information distortion caused by the more serious cases, impact on the quality of accounting information is more and more big. The existing accounting standards is the governmental organization established, in the development process must take into account the interests of the government, and thus difficult to achieve equilibrium, which affects the accuracy of accounting information.