论会计信息质量监管

Discussion on Supervision and Control of Accounting Information Quality

通过对实际工作中会计信息失真原因的分析,提出了我国应当从法律法规建设、财政金融监管以及提高会计人员自身素质等方面来完善会计信息的管理。同时,应进一步完善政府会计监督、社会会计监督和单位内部会计监督,以达到完善会计信息监管、提高会计信息质量的目的。

Through analyzing on the reasons of accounting information distortion in real work, this paper puts forward that our country should improve the management of accounting information form aspects of the construction of laws and regulations, supervision and control of financial work, increase of the quality of accountants themselves, etc. and at the same time should further perfect governmental accounting supervision, social accounting supervision and the units' internal accounting supervision for the purpose of attaining the goal of perfecting the supervision and control of accounting information and increasing the quality of accounting information.