笔者认为,构建会计信息质量保障体系主要应从以下几方面着手: 一、不断完善会计规范体系。会计规范体系是对会计信息提供者的会计行为的规范。一般应包括三个层次:会计法规体系、会计准则体系、会计制度体系。目 The author believes that the construction of accounting information quality assurance system mainly from the following aspects: First, continue to improve accounting norms system. Accounting standard system is the accounting information provider’s accounting practices. Should generally include three levels: accounting regulations, accounting standards system, accounting system. Head