会计信息质量问题一直困扰着会计界。无论是处于经济变革时期的我国企业财务报告，还是经济高度发达的美国企业财务报告，都遇到强烈批评。会计信息的质量问题似乎已成为一种世界现象，没有任何国家能够加以根治，有区别的只是它的表现形式与程度不同而已［１］。本文试图从契 Accounting information quality has plagued the accounting profession. Whether in the period of economic reform in our corporate financial reports, or the highly economically developed American corporate financial reports, have encountered strong criticism. The quality of accounting information seems to have become a phenomenon of the world, no country can be radicalized, the only difference is its form and extent of it [1]. This article attempts to deed