关于建立会计信息质量保障体系的思考

On Establishing the Guarantee System of Accounting Information Quality

中国企业会计信息质量和会计监督问题,近年来一直是会计理论界研讨的热点。尤其是会计信息普遍失真的现象更是引起了全社会的关注。为此,本文重点探讨了如何针对我国假帐泛滥、制度混乱的现状,建立一套完整、可行的会计信息保障体系。建立会计信息质量保障体系不仅可以确保会计信息的真实,会计行为的合法,更重要的是有助于会计信息的使用者据此进行投资决策,为市场经济的稳定、快速发展提供必要保证。

The problem of Chinese enterprise accounting information quality and accounting supervise is a hot discussion in accounting theoretical world. More and more attention has been paid to distortion of accounting information. Therefore, the article has discussed how to establish the effective guarantee system of accounting information quality to discard the case of false account and system disorder.