After our country joins WTO (WTO), user is internationalizing accounting information constantly, the requirements for accounting information quality are higher and higher, this requires quality characteristic of accounting information to accord with the fixed requirement, our country will revise to what accounting world turned into newly in February of 2006. U.S.A. has already set up more complete accounting information quality characteristic system as the developed country, continue to use it so far since making in 1980. This thesis passes the difference of the accounting information quality characteristic of our country and U.S.A. of comparative analysis, and from the accounting goals, on the contents, in the logic forms, have all compared on economic environment.