会计信息质量问题及对策研究

Research on Problems and Countermeasures of Accounting Information Quality

针对我国会计信息质量普遍过低、急需提高的现状,本文首先从我国会计信息质量的现状及存在问题开始分析,通过分析致使会计信息失真的会计人员素质低、内部控制不合理、利益驱使造假、会计制度不完善等一系列导致因素,最后提出了相应的解决对策,以此来提高会计信息质量。

According to the situation which accounting information quality is too low and needs to improve urgently in china, this paper starts to analyze from the accounting information quality in china ＇s current situation and existence problem, through the analysis of a series of leading factor such as low accounting personnel quality, the reasonable internal control,the driven interests of fraud, the unperfected accounting system, and so on. Finally, in order to improve the quality of accounting information,this paper puts forward corresponding countermeasures.