市场经济对会计信息质量的双重影响及对策

The Double influences and Countermeasures of Market Economy on Accounting Information Quality

社会主义市场经济体制的建立,给会计信息质量体系的建设和发展既带来机遇,又产生挑战。这种正负双重影响来之于市场经济的法治属性、民主属性、文化属性和竞争属性。要使会计信息质量走出"失真"、"失范"而步入规范化的运行秩序轨道,必须正确认识市场经济特点,优化会计法规建设、重塑新会计价值观、构建会计文化新环境。

The establishment of socialist market economy brings opportunity and challenge to the quality of account- ing information system construction and development. The positive and negadve effects come from the law, democra- cy, cultural and competition attributes of the market economy rules. To make accounting information quality go out of “distortion” ,“anomie” and enter standardized order track,we must have a correct understanding of the characteris- tics of market economy,optimize the accounting laws and regulations construction, remodel accounting values, con- struct accounting culture environment.