可比性是会计的基本性质之一,对于会计信息而言,它的可比性受到很多方面的影响,其中最主要的方面就是企业会计运用的会计核算方法。每个国家的国情不同,每个企业性质的不同,企业的会计从业人员业务水平和运用的会计核算方法会有差异,同一行业的很多企业,也不可能使用相同的会计核算方法。致使会计核算结果因为受多方向的影响而有差异。会计可比性会产生附加的经济方面的结果,尤其对上市公司及证券市场运用会产生举足轻重的影响。这方面尚待进一步的探讨和研究。 Comparability is one of the basic characteristics of accounting, accounting information, its comparability is affected in many ways, the most important aspect is the accounting method used in business accounting. Each country’s national conditions are different, the nature of each business is different, business accounting practitioners business level and the use of accounting methods will be different, many companies in the same industry, it is impossible to use the same accounting methods. As a result of the accounting results due to the impact of multi-directional differences. Accounting comparability will have additional economic results, especially for the use of listed companies and securities markets will have a significant impact. This area needs further study and research.