论新《会计法》对会计信息质量的保障

On the guarantee of the new “Accounting Law” for the quality of accounting information

当前会计信息质量日益低下 ,防治会计信息失真已到了刻不容缓的地步 ,这次新修订的《会计法》为保证会计信息质量 ,遏制造假 ,在以下几个方面实现了重大突破 :①强化了单位负责人的责任 ;②完善了会计核算制度 ;③强化了会计监督职能 ;④加强了对会计人员的管理 ;

The present fact that the quality of accounting information is getting more inferior day by day results in the urgent need to prevent the accounting information from being false In order to ensure the quality of accounting information, the newly modified“ Law of Accounting” realizes several important breakthroughs as follows: (1)strengthening the responsibility of the persons in charge of the firm;(2)improving the accounting regulations;(3)consolidating the accounting surveillance function;(4)tightening up the management of accountants;(5)increasing the degree of punishment to the behavior disobeying the law