The quality requirements of accounting information are the basic requirements of the quality of accounting information provided in the financial reports of enterprises. Making the accounting information provided in the financial report useful for the decision-making of investors and other users is the basic feature.. according to the basic standards, it includes the secondary quality requirements of reliability, relevance, understandability, comparability and substantive interests. It is a supplement and improvement to the primary requirements of reliability, relevance, comprehensibility and comparability, especially when dealing with some special transactions or events, we must grasp the accounting principles according to these quality requirements.