会计信息质量管理浅析

Analysis of Accounting Information Quality Management

会计信息是人们通过会计实践获得反映会计主体价值运动状况的经济信息。会计信息的质量目标,是保证会计资料的真实性、准确性、合法性、完整性和及时性。文章从加快改革、完美法规、实行会计委派、加强基础管理、发挥审计监督和实行社会监督这六个方面谈了提高会计信息质量的具体设想。

Accounting information is economic information which reflects value movement status of accounting subject gaining from accounting practice. The aim of accounting information quality is to guarantee the authenticity, accuracy, legality, integrality and timeliness of accounting data. Concrete design is posed for improving accounting information quality in fields of speeding the reform, perfecting laws and regulations, implementing accounting delegation, strengthening basic management, bringing supervision of audit and supervision into play here.