对会计信息质量问题的探讨

An Analysis of Accounting Information Quality

会计信息质量能够对会计信息使用者产生重大影响。由于会计理论体系本身对会计信息的影响,会计信息的供需双方不对称,会计信息质量保障体系以及会计规范体系缺陷的存在,导致了会计信息具有一定的经济后果性和会计信息失真的客观存在。我们应该不断为提供高质量的会计信息而努力。

Accounting information can have effect on the users of accounting information greatly. Because of the effects on the accounting theory system, the dissymmetry between accounting information demand and supply, and the limitation in the accounting information insurance system and accounting criteria system, accounting information may have distortion and economical consequence. So we should make effort to improve the accounting information quality.