论会计信息质量保证系统的构成

On the Composition of Quality Guarantee System of Information in Accounting

会计信息质量严重下降已成为全社会普遍关注的问题 ,如何保证会计信息质量已成为会计学界当前面临的一项重大课题。运用系统思想和方法对会计信息质量保证问题进行系统研究 ,重点探讨会计信息质量保证系统的构成内容。

The serious decline in the quality of accounting information is gaining more and more concern.Therefore,how to guarantee the quality of accounting information has become a major task in the field of accounting.Based on a systematic study about the guarantee of the quality of information,the authors made a special discussion on the composition of quality guarantee system of information in accounting.