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随着社会主义市场经济的不断发展,全球经济一体化进程的不断加快,会计信息在经济活动中的地位越来越重要。会计信息质量问题,一直是会计界所关注的问题之一,也是相关研究学者不断探讨的重要课题。现阶段,我们必须正视会计信息失真的问题,以及产生的主要原因,同时针对其原因,制定相关的对策,提出切实可行的意见,以此提高会计信息质量。本文分两部分内容进行了阐述,第一部分从内部控制制度的不健全,政府行为不规范,会计基础工作不规范三个方面指出了会计信息失真问题产生的主要原因;第二部分从五个方面论述了如何提高会计信息质量:完善和强化执行内部控制制度、加强政府管理职能和社会监督职能、提高会计人员的综合素质、改革现行财会管理体制、增强法律规范的严肃性。
With the continuous development of the socialist market economy and the accelerating global economic integration, the role of accounting information in economic activities has become increasingly important. The quality of accounting information has always been one of the concerns of the accounting profession, and it is also an important topic that the relevant research scholars are constantly discussing. At this stage, we must face up to the problem of accounting information distortion and the main reasons for it. At the same time, we must formulate relevant countermeasures and put forward feasible suggestions to improve the quality of accounting information. This article is divided into two parts. The first part points out the main reasons for the distortion of accounting information in three aspects: the imperfect internal control system, the irregular government behavior and the non-standard accounting foundation. The second part analyzes the five aspects It discusses how to improve the quality of accounting information: perfecting and enforcing the internal control system, strengthening the government management function and social supervision function, improving the overall quality of accountants, reforming the current accounting management system and enhancing the seriousness of legal norms.