提高会计信息质量的制度保障初探

A Brief Exploration of the Systematic Guarantee to Enhance the Accounting Information Quality

会计信息失真现象是我国目前面临的一个相当突出问题。该现象的存在与加剧 ,与我国目前的经济体制、会计体系、审计制度发展不均衡等密切相关。本文结合我国的国情通过借鉴西方的历史经验对我国解决这一问题提出了几点建议。

The non-verity of accounting information is a salient problem that our country is facing. The presence and severity of it is closely connected with the unbalanced development of our country's current economic system and accounting system and audit system. This essay puts forward a few suggestions about our solutions to the problem based on our country's situation and the historical experiences of the western countries.