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企业会计信息的质量问题在会计理论界和实务界得到越来越多的关注,会计信息优化已成为重要研究课题。低下的会计信息质量影响着信息使用者的科学决策,影响着资源在国民经济中的合理有效配置,特别是可造成国有资产的大量流失;同时,低下的会计信息质量也有损于会计队伍的自身形象。研究影响会计信息质量问题的因素及治理的对策,已是迫在眉睫。本文从会计信息质量入手,探讨了会计信息失真的原因,及解决的措施。
The quality of accounting information has got more and more attention in the field of accounting theory and practice. The optimization of accounting information has become an important research topic. The low quality of accounting information affects the scientific decision-making of information users and affects the rational and efficient allocation of resources in the national economy, especially the massive loss of state-owned assets. At the same time, the low quality of accounting information is also detrimental to the accounting team itself Image. It is imminent to study the factors affecting the quality of accounting information and the countermeasures of governance. This article starts with the quality of accounting information, discusses the reason of accounting information distortion and the solution.