浅谈如何提高会计信息的质量

How to Improve the Quality of Accounting Information

真实、及时、可靠、全面的会计信息是使用者做出正确决策的基本前提和条件。当前会计信息失真问题相当严重,已经严重影响了国民经济健康发展。本文从造成会计信息失真的性质、手段、形式、目的、结果等方面分析会计信息失真的原因,制定行之有效的治理措施,从而保证会计信息的质量,在最大范围内防止会计信息失真。

True,timely,credible and comprehensive account information is the basic precondition for the user to make a right decision.The problem of accounting information distortion is very serious nowadays,which has caused bad impacts on the economy development in our country.Based on the analysis of the nature,means,forms,objectives and results of accounting information distortions,this paper describes the possible reasons and proposes effective solutions to ensure the quality of accounting information and prevent in a great extent such a distortion.