对提高企业会计信息质量的探讨

会计信息是经济信息的重要组成部分。会计信息质量不高甚至失真,是制约社会经济秩序健康发展的顽疾。如何提高会计信息质量,是会计理论界和实务工作者值得深入研究的课题。会计信息质量是复杂经济问题的反映,受多种因素影响,所以完善公司治理结构是提高会计信息质量的前提;健全内部会计控制是提高会计信息质量的核心;改革会计管理体制是提高会计信息质量的关键

The Improvement of Enterprise Accounting Information Quality

Accounting information is a very important part of economic information.Its low quality or falsity may restrict the establishment of social economic order.Profound researches should be made both in theory and practice circle on how to improve the quality of accounting information.Accounting information is the reflection of complex economic problems and influenced by various factors.In order to improve accounting reformation quality,the paper puts forward that the premise is to perfect corporate governance and the core is to consummate internal accounting control with the reform of accounting management system.