对会计信息质量缺失的理性思考

Rational Thought on Loss of Accounting Information Quality

市场经济是一种信用经济,信用是一切经济活动的基础,没有了信用,市场经济就无法维系。作为经济决策重要依据的财务信息,其质量高低将直接影响国家经济政策与实际是否能够保持协调一致,影响国家各项方针政策对宏观经济是否能够有效调控,由于制度安排的推进到实施主要是一种渐进式的协调过程,加上利益驱使、处罚不力等诸多因素的共同作导致会计信息质量缺失,进一步健全制度法规、完善监督职能,加大宣传、教育、处罚力度来有效遏制会计信息质量缺失已成为必须。

Accounting information is an important foundation for economic decision.Its quality will directly influence whether the state economic policies are consistent with the actual situation and whether the guidelines and policies of the state can effectively regulate the macro-economy. As the formulation of regulations to implementation is mainly a progressive coordination process, interest motivation and inadequate punishment result in loss of accounting information quality,Therefore, it is necessary to further...