我国会计信息质量问题研究

摘  要

近年来，我国上市公司会计信息存在质量问题的声音不绝于耳，它不但降低了会计的可信度，误导会计信息使用者的决策，而且严重影响国家宏观调控，造成社会经济生活的紊乱。提高会计信息质量己刻不容缓。目前，我国会计信息质量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等诸多方面的问题，导致这些问题的原因主要有会计准则和会计信息披露制度的缺陷、公司治理结果不完善、经营者的激励约束机制不健全等方面，应从健全相关制度、加大对会计信息披露违法违规行为的处罚力度、完善公司治理结构、改进利益分配与激励机制等方面入手，提高我国会计信息质量。

关键词：会计信息；会计信息报告；会计信息披露；会计信息质量；

ABSTRACT

In recent years, our country public company accounting information quality problems voice jangling, it not only lower accounting credibility, misleading accounting information user's decision, but also seriously affect national macro-control, caused the social and economic life of disorder. To improve the quality of accounting information has the delay. At present, China's existing accounting information quality of accounting information asymmetry, the accounting information distortion of accounting information disclosure report, not fully and so on many aspects of the problem, the result of the major reason for this is the accounting standards and the accounting information disclosure system flaw, corporate governance results not perfect, the business's incentive and restraint mechanism is not sound and so on, should perfect the relevant system, intensify the accounting information disclosure of illegal sanctions, improving the company structure, improve the distribution of interests and incentive mechanism and teaching, improve the quality of accounting information

Key words：Accounting information; Accounting information report; information disclosure of accounting ；Accounting Information quality；

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