上市公司会计信息质量保障体系研究摘要随着国内外一系列重大会计案件的发生，世界范围内对会计信息质量的声讨越来越激烈。上市公司作为资本市场的一个重要参与者，其会计信息质量的高低对维护资本市场正常秩序起着举足轻重的作用。然而，上市公司由于利益驱使有动机提供低质量的会计信息，规范会计信息质量的支撑机制不完善也为上市公司操纵会计信息提供了可乘之机。会计信息质量问题已成了世界性的话题，完善会计信息质量保障体系已经刻不容缓。文章对上市公司会计信息质量存在问题进行了深刻分析，通过对现行的上市公司会计信息质量保障体系的缺陷详细阐述，从外部、内部及技术保障三个方面进行系统论述，完善了上市公司会计信息质量保障体系。
关键词：上市公司；会计信息质量；体系
he public company accounting information quality guarantee system research
Abstract
As foreign and domestic series of major accounting cases, worldwide condemnation of the accounting information quality is becoming increasingly fierce. The listed company as an important participant of the capital market, the height of the accounting information quality to maintain the normal order of capital market plays a pivotal role. However, due to the interests of listed companies provide low quality driven have motivation, regulating the accounting information quality of accounting information support mechanism imperfect also is listed company manipulate accounting information provides roumania. The problem of accounting information quality has become a worldwide problem, and improve the quality of accounting information security system is urgent.
Based on the public company accounting information quality problems, made a profound analysis of current through the public company accounting information quality guarantee system in detail, the defect from external, internal and technical security three aspects are discussed systematically, and improves the public company accounting information quality guarantee system.
Key words: the listed company; the quality of accounting information; system
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