关于保证会计信息质量的思考

Reflections on guarantee of the quality of accounting information

会计信息对加强经济管理 ,促进国民经济健康发展 ,有着重要作用 ,目前的突出问题是会计信息质量不高。其主要原因是 :产权界定不明晰 ,市场体系发育不完善 ,会计法规和会计管理体系不完备 ,企业自我约束机制不健全 ,会计人员综合素质不高等。应采取的主要对策是 :优化会计行为的内外部环境 ,完善会计法规 ,严肃财经纪律 ,健全管理监督机制 ,提高会计人员综合素质 ,建设有中国特色的会计文化。

Accounting information plays an important role in strengthening economic management and developing national economy.At present the quality of the accounting information is poor because of the following reasons:1.The definition of property ownership is not clear.2.The market system is not complete.3.Accounting law and accounting management system are weak.4.The self restraint machanism of the enterprises is deficient.5 The proficiency of the accountants is below the standard.The measures for improvement are as follows.1.optimizing the inner and outer exposures of accounting practices;2.improving accounting code;3.strengthening the discinpline for accounting practices;4.reinforcing the machanism of management and supervision;5.making accountants better qualified.Our purpose is to build and efficient accountance with Chinese characteristics.