单位制度是指以单位组织为基础的社会体制,是一种在社会分层基础上的权力与资源再分配制度。改革开放以来,我国单位的状况出现了较大的改变与分化,单位对经济和社会发展的作用受到了削弱,但由于行政性单位、事业单位和垄断性企业单位的性质仍未有实质性的变化,单位对制度的运行仍具有相当重要的影响。单位作为会计信息生产者,其具有的特点对会计信息质量产生了比较重要的影响。一、单位制度对会计信息质量的 The unit system refers to the social system based on the unit organization and is a system of redistribution of power and resources on the basis of social stratification. Since the reform and opening up, the situation of our units has undergone great changes and differentiation, and the role of the units in economic and social development has been weakened. However, due to the nature of administrative units, public institutions and monopoly enterprises, there is still no substantive Changes, the unit still has a very important impact on the operation of the system. As a producer of accounting information, a unit has its own characteristics that have a more significant impact on the quality of accounting information. First, the unit system of accounting information quality