构建会计信息质量保证体系

Structure Accounting Information Quality to Guarantee System

会计信息是市场运行的重要经济资源,会计信息质量低劣的状况已在一定程度上误导了经济决策,影响了国家宏观调控和市场经济的有序运行。影响会计信息质量的因素是多方面的,有系统性和复杂性的特点。为保证会计信息质量,有必要构建会计信息质量保证体系。

The accounting information is an important economic resource on which the market clepends, economic activity and its dependence on the accounting information has seriously affected are strengthened day by day. However, accounting information our country economic reform misled economy the national macro adjustments and controls. In order to guarantee accounting information quality, it is necessary to structure accounting information quality.