新形势下提高财务会计信息质量研究

On Improving Financial Accounting Information Quality under New Situation

本文阐述了我国当前财务会计信息质量低下的现状,并针对其形成原因,从主观因素和客观因素两方面进行了分析。由于外界监督,制度不完善,以及公司个人利益共同作用是造成财务会计信息质量低下的主因,本文结合实证研究的结果,引入了基于盈余管理的度量会计信息质量的方法,并对加强会计信息质量控制提出了建议。

This paper elaborates the situation of the low information quality existed in financial accounting in China,analyzes its reasons from subjective and objective factors. The main reasons include：imperfect outer monito- ring and system as well as the co - effect of individual interests. Combined with empirical study, this paper intro- duces the measuring method of accounting information quality based on surplus management and puts forward sug- gestions on strengthening accounting information quality control.