提高会计信息质量的经济学思考

Economics Consideration of Promoting Accountant Information Quality

通过对会计信息失真的相对性和动态性的分析与研究,提出从明晰产权、加强会计规范建设、理顺各方的利益关系以及强化契约关系等方面提高会计信息质量的对策。

Through the analysis and research of relativity and dynamic characteristics about accountant information distortion,this paper,from the aspects of clearing property rights,strengthening accountant rules construction,tidying up all sides interest relationship and strengthening contract relationship,presents countermeasures for promoting accountant information quality.