为了加强会计信息的质量管理，防止失真失实，有必要把会计信息质量纳入制度管理。具体意见是： 一、建立会计信息责任制度。主要是依照谁主管谁负责的原则，明确各类会计人员应负的会计信息质量责任，做到人人肩上挑担子，人人脑中想法子。确定责任的方法，一般是把会计信息质 In order to strengthen the quality control of accounting information and prevent the distortion, it is necessary to incorporate the quality of accounting information into system management. Specific comments are: First, the establishment of accounting information responsibility system. Mainly in accordance with the principle of who is in charge of who is responsible, a clear accountant of all types of accounting information should be responsible for the quality of the responsibility, so that everyone shouldering the burden, everyone thought. The method of determining responsibility is generally to put the accounting information quality