浅谈会计信息质量的制约因素

Discuss the Conditional Factor of Quality for Accounting Information

近几年会计信息质量严重下降，其制约因素具体包括四个方面：一是会计信息本身的客观因素；二是考核企业，行业干部政绩业绩机制不完善；三是会计人员和注册会计师的主观因素；四是监督机制不健全．其中，第一个因素造成会计信息的相对不真实。

In recent years,quality for accounting information is reducing.Its conditional factor include four respects:One is the objective factor of accounting information.Two is mechanism to checkon on cadres in business is imperfect.Three is accounting personnel and registerd accounnant.Four is that mechanism to supervise is imperfect.