防止会计信息失真 提高会计信息质量

Quality of Financial Information and Protection Measure

指出会计信息是决策者进行决策的重要依据之一,因此,会计信息的质量,直接关系到决策者的决策及其后续效果。而会计信息失真,将引起投资决策失误和社会经济资源的无效配置。笔者分析了产生会计信息失真的原因及其影响,提出了一些提高会计信息质量的防范措施。

The paper points out that financial information is one of important bases for decision - maker to make a correct decision. Thus, the quality of financial information would directly affect the quality of decision and its succeeding effect. On the other hand, distorted financial information shall bring about not only a misleading for decision making but also an ineffective allocation for social and economic resources. Reasons of the distortion have been analyzed and some protection measures to improve the quality of financial information been recommended as well.