论财务报告模式的改进与会计信息质量的提高

Improvement of the Mode of Financial Report and the Quality of Accounting Information

会计信息质量是近年来学术界较为关注的问题，文章论述了财务报告模式对会计信息质量的影响，并提出了改进的措施。首先从三个方面分析了现行财务报告模式对会计信息质量产生的不利影响，并分别就改进财务报告的信息类型、改进财务报表的要素、增加表外信息及提高财务报告的及时性以提高会计信息的质量提出了自己的看法。

Discussion is made on the influence of the mode of financial report on the quality of accounting information,and the measures of improvement are put forward.The first part analyses from three sides the unfavourable influence of the present mode of financial report on the quality of accounting information.The second part puts forward the idea on its information type,the elements of improving financial statement,adding the information outside the statement,and increasing the promptness of the financial report so as to improve the quality of the accounting information.