会计信息是决策者进行决策的重要依据之一,会计信息最基本的质量特征就是对决策的有用性,真实、可靠、及时的会计信息是保证信息使用者做出正确决策的基本前提和条件,其质量的高低将直接影响到决策者的决策及其后果。探讨如何提高会计信息的质量,最大限度的防止会计信息失真,有着非常重要的现实意义。 Accounting information is one of the important basis for decision-makers to make decisions. The most basic quality characteristic of accounting information is the usefulness of decision-making. Real, reliable and timely accounting information is the basic premise and condition for information users to make correct decisions. The level of its quality will directly affect the decision makers and their consequences. It is very important to explore how to improve the quality of accounting information and prevent the distortion of accounting information to the maximum extent.