所谓会计信息质量是指会计主体提供会计信息能满足使用者共同需要的特征。这种特征具有社会性和公认性。会计信息这一质量特征却往往受来自各方面的干扰，尤其来自会计人员素质的影响，而难以执行统一标准，使我国会计信息失真的问题越来越普遍，严重的影响了正常的经济程序。? The so-called accounting information quality refers to the accounting entity to provide accounting information to meet the needs of users common characteristics. This feature is social and recognized. The quality of accounting information is often affected by interference from all quarters, especially from the quality of accounting personnel, and it is difficult to implement a uniform standard, accounting information distortion in our country more and more widespread, seriously affecting the normal economic process. ?