关于提高和完善我国会计信息质量的探讨

摘　要：由于会计信息在当今社会中的重要地位，要求所提供的会计信息必须符合会计信息的质量标准，以满足信息使用者的需求。这就需要一个比较完整的质量保障体系来保证会计信息的质量。本文通过研究目的、会计信息质量相关理论、我国会计信息质量现状、会计信息质量低下原因及提高信息质量对策，对中国的会计信息质量保障问题进行探讨。
关键词：会计信息；会计信息质量；信息失真

 
Discussion to Enhance and Improve the Quality of Accounting Information in China

Abstract：Since accounting information is member of important position in society in the nowadays, require that what be provided accounting information must accord with the accounting information quality level, to satisfy need of information user. This requires that a comparatively entire mass ensures system coming to guarantee accounting information mass right away. Research purposes, the accounting quality of the information relevant theoretical status of the accounting information quality, the quality of accounting information reasons for the lower level to improve the quality of the information measures, and discuss the quality of accounting information security issues in China.
 
Key words：Accounting information；Quality of accounting data；Information  lacks  fidelity

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