本文从如何提高会计信息质量的角度来展开,从事情发展的三个层次来进行阐述,即事前、事中、事后。分别从事前的财务准则制定、事中的会计人员从业行为以及会计师事务所对财务报告进行事后监督这三个环节探讨如何做到会计之当。 This article starts from the perspective of how to improve the quality of accounting information, and expatiates on the three levels of development of things, that is, beforehand, during and afterwards. Respectively, from the financial rules before the establishment of accounting matters in the matter practitioners and accounting firms for financial reporting after the three aspects of how to do accounting should be done.