会计信息质量是指会计信息的真实性或可靠性、要求会计信息具有如实表达性、验证性和客观公正性。如实反映企业的财务状况和经营成果，向上级有关部门提供真实可靠的会计信息，是各级领导及时作出科学决策，国家加强宏观调控的重要信息依据。如果提供会计信息时隐瞒或虚报，都 Accounting information quality refers to the authenticity or reliability of accounting information, requiring accounting information has the true expression, verification and objective fairness. To truly reflect the financial status and operating results of enterprises and provide real and reliable accounting information to relevant departments at higher levels is an important information basis for leaders at all levels to make scientific decisions in a timely manner and the state strengthens macroeconomic regulation and control. If you provide accounting information to hide or false, all