我国当前会计信息披露不真实、不充分、不及时、不规范的问题比较严重,造成企业会计信息质量低下既有内部原因,又有外部原因,提高会计信息质量的措施主要是加强会计法制建设,规范和治理经济秩序,提高会计人员的业务和道德素质,切实加强对会计工作的监管。 The current problem of accounting information disclosure in our country is unrealistic, inadequate, not timely and non-standard. The problems that cause the low quality of accounting information are both internal and external factors. The measures to improve the quality of accounting information are mainly to strengthen the construction of accounting legal system, Regulate and control the economic order, enhance the professional and accountant’s professional and moral qualities, and earnestly strengthen the supervision of accounting work.