会计信息质量是会计工作的生命。提高会计信息质量,既要重视会计技术规范(会计准则)的改进与完善,更要重视影响会计信息质量的制度环境建设。只有将技术环境的改进和制度环境的治理有机地结合起来,才能最终提高会计信息质量。 Accounting information quality is the life of accounting work. To improve the quality of accounting information, it is necessary to attach importance to the improvement and perfection of accounting standards (accounting standards), but also to the institutional environment that affects the quality of accounting information. Only by improving the technical environment and the institutional environment of organic combination, in order to ultimately improve the quality of accounting information.