会计信息质量监督体系存在的问题及对策

Solutions to the Problems Existing in Accounting Information Quality Control System

现阶段我国会计信息失真问题日益严重,企业会计信息质量监督体系存在会计信息不对称、会计信息报告失真、会计信息披露不充分、会计信息传递滞后等问题。会计法规不健全、会计监督机制不健全、企业相关主体利益驱动以及会计人员自身素质不高等因素是造成会计信息失真的原因。可通过加强会计信息法制建设,健全企业内部会计监督体系,提高注册会计师门槛及拓展其发展空间和加大司法审计与新闻媒体披露力度等方式来建立健全会计信息质量监督体系,达到加强企业内部管理,强化企业会计信息质量监督,规范市场经济秩序的目的。

Such problems exist in enterprise accounting information quality control system as asymmetrical accounting information,distorted accounting information report,inadequate accounting information disclosure and lagging accounting information transmission.The causes of accounting information distortion are imperfect accounting regulations and supervision mechanism,interests-driven related entities and unqualified accounting personnel.Accounting information quality control system should be improved to strengthen enterprise internal management,enhance enterprise accounting information quality control and regulate market economic order.Improving such control system requires strengthening the construction of information legislation,completing enterprise internal accounting control system,improving standard for certified public accountants and expanding their development space and increasing judicial auditing and news media-aided information disclosure.