论如何提高会计信息质量

On How to Improve the Quality of Accounting Information

随着社会主义市场经济不断发展,会计信息在经济工作中显得更加重要。然而,我国当前会计信息质量还有待进一步提高,会计信息失真严重影响市场经济秩序。文章试从完善相关法律法规、提高会计人员素质、改善公司内部治理结构、加强企业外部监督管理等方面,论述了如何提高会计信息质量。

Along with the development of the socialist market economy, accounting reformation m economic work is even more important. However, the current quality of accounting information has yet to be further enhanced. Distortion of accounting information seriously affected the market economic order. So, this paper discusses how to improve the quality of accounting information from the following aspects： perfecting relevant laws and regulations, improving the quality of accounting personnel, reforming internal governance structure and strengthening the external supervision and management of enterprises.