影响财务会计报告质量的因素分析

Analysis of the Factors Affecting the Quality of Financial Accounting Reports

企业财务会计报告在编制、使用、监管等方面存在诸多的问题,这是造成企业财务会计报告质量不高的主要原因。应该尽快修改《企业财务会计报告条例》,以使会计信息质量的提高有其法律保证。

There are many problems in the preparation, use and supervision in business financial accounting reports, which caused poor quality accounting reports. Business Financial Accounting Reports Act should be revised in order to lawfully guarantee the quality of the accounting data.