[摘 要]: 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。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。
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。
[关键词]:会计信息、会计信息质量、会计信息失真
以下是有一个人的翻译,帮忙看一下,改一下,谢谢
Along with reform and opening up of policy unceasingly through , the market economy gradually development, the quality of accounting information appears in the economic life especially importantly, the high grade accounting information, can real, reflect a unit certain time comprehensively the management condition and the financial achievement
Therefore, guaranteed the accounting information is real, is reliable, regarding the maintenance social economy order, guaranteed the economy continues to develop stably, and has the vital significance。
But present accountant creates a false impression the phenomenon universal existence which, the accounting information distorts, its harm intensifies day by day。
This article question obtaining which exists from the accounting information quality aspect, promulgates at present accounting information to make the human not optimistic present situation, and has analyzed the reason as well as the distorted information harm which it produced, the brief analysis the question which accounting information quality control should pay attention, finally from the defined property right, strengthened accountant the standard construction, the straightening out all quarters benefit relations as well as improves aspects and so on personnel quality to propose the corresponding government countermeasure。
[Key word]: Accounting information, accounting information quality, accounting information distortion
。