一、会计信息质量抽查是财政部门为履行《会计法》赋予的会计监督职能,维护社会主义市场经济秩序,依据《会计法》、《中华人民共和国注册会计师法》、国务院《关于整顿会计工作秩序进一步提高会计工作质量的通知》等有关法律法规的规定,以经会计师事务所审计的企业年度财务会计报告为载体,对企业会计信息质量进行全方位监督的一项重要工 First, the quality of accounting information checks is the financial department in order to fulfill the accounting supervision function assigned by the “Accounting Law” and safeguard the order of the socialist market economy. According to the Accounting Law, the Law of the People’s Republic of China on Certified Public Accountants, the State Council’s “ To further improve the quality of accounting work, ”and other relevant laws and regulations, audited by the accounting firm of the annual financial and accounting reports as a carrier, the quality of enterprise accounting information to conduct an all-round supervision of an important work