会计信息质量是指会计信息应具有的真实性、可靠性、完整性、及时性、可比性。随着我国经济体制改革的不断深入和社会主义市场经济的日益发展,一方面,会计信息在宏观调控和微观管理上越来越重要。另一方面,由于新旧体制转换中相关政策不到位,宏观经济监督控制和企业自我约束机 Accounting information quality refers to the accounting information should have the authenticity, reliability, completeness, timeliness and comparability. With the continuous deepening of China’s economic reform and the ever-increasing development of the socialist market economy, on the one hand, accounting information has become increasingly important in macro-control and micro-management. On the other hand, due to the lack of relevant policies in the system transition between old and new, macroeconomic supervision and control and self-restraint