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随着改革开放的不断深入，市场经济的逐步发展，会计信息质量在经济生活中显得尤为重要，高质量的会计信息，能够真实、全面地反映一个单位一定时期的经营状况和财务成果。
Along with unceasingly deepening of reform and opening up, continuous development of market economy, the quality of accounting information becomes more and more important in economic life, the high grade accounting inf...全部
随着改革开放的不断深入，市场经济的逐步发展，会计信息质量在经济生活中显得尤为重要，高质量的会计信息，能够真实、全面地反映一个单位一定时期的经营状况和财务成果。
Along with unceasingly deepening of reform and opening up, continuous development of market economy, the quality of accounting information becomes more and more important in economic life, the high grade accounting information, can truly and comprehensively reflect the management condition and the financial achievement of a unit in a definite period。
因此，保证会计信息真实、可靠，对于维护社会经济秩序，保证经济持续稳定发展，具有重要意义。而目前会计造假、会计信息失真的现象普遍存在，其危害日益加剧。
Therefore, to guarantee the accounting information is real and reliable, exerts an important effect on the maintenance of social economy order and insurance of long-term stable economy development。
Meanwhile the prevailing phenomenon of faked and distorted accounting information exists universally, whose harm has intensified day by day。
本文从会计信息质量方面存在的问题入手，揭示了目前会计信息令人并不乐观的现状，并分析了其产生的原因以及失真信息的危害，浅析了会计信息质量控制应注意的问题，最后从明晰产权、加强会计规范建设、理顺各方的利益关系以及提高人员素质等方面提出了相应的治理对策。
This article, based on the existing question on the quality of accounting information, promulgates the present not-so-optimistic situation at present, researches the reason as well as the harm of distorted information which it produced, then briefly analyses the question which should pay attention to in accounting information quality control , finally proposes corresponding government countermeasures from the viewpoint of clarifying property right, strengthening accounting standard construction, straightening out respective benefit relations as well as improving personnel quality。
[Key word]: Accounting information, accounting information quality, accounting information distortion
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