建立会计核算权力的制衡结构与制衡机制——提高会计信息质量的重要措施

Establish the Balance Structure and Balance Mechanism of Business Accounting Powers——Important Measures to Improve the Quality of Accounting Information

会计信息质量问题是一个亟待解决的重要问题,会计信息产生的基础是会计核算,建立有关会计核算权力的制衡结构,实施有效的会计核算的制衡机制,包括制度制衡、证据制衡、审计制衡、责任追究制衡激励机制,是提高会计信息质量的重要措施。

The quality of accounting information is currently an important issue to be solved. Accounting information is generated from business ac counting. The important measures to improve the quality of accounting information include establishing relevant balance structure of accounting powers implementing efficient balance mechanism of business accounting such as balance of institutions, balance of evidence, balance of auditing, and responsi bility balance incentive mechanism.