对提高会计信息质量的理性思考

Rational Thinking on Raising the lnformation Quality of Accounting

会计信息的真实性与非真实性不但在各国会计实践中是一个重大的现实问题 ,就是会计理论界对此也没有特别明确的理论界定。我国目前的会计信息失真的原因 ,既有会计制度方面的 ,但是企业治理方面的因素也不能忽视。提高会计信息质量 ,应该既有宏观上的政策 ,也有微观上的措施。

The authenticity and nonauthenticity of accounting information is not only a great realistic problem in the practice of each country,but also there is no special accurate theoretical definition in accounting theoretical circles for this problem.The reason of not true to life of accounting information at present of our country has both the accounting system aspects as well as the factors of governing aspects of enterprise.The author thinks that raising the quality of accounting information should adopt both macropolicy as well as the micromeasures.