提高企业会计信息质量的对策探讨

目前我国普遍存在会计信息质量不高的问题，主要体现在会计信息不对称、会计信息数据反映单一、会计信息披露存在疏漏、会计信息传递不及时、不能满足不同信息使用者的需求等方面。这主要是由于会计法制建设不成熟、会计从业人员职业道德素质不高、行业监管不严、信息化程度不够等原因造成的。因此我们要建立健全会计法律制度、强化会计人员的职业道德教育、加强内部审计委员会制度建设、运用高科技手段提高会计信息的相关性，不断提高会计信息质量水平。

Study on the Measures to Improving Enterprise Accounting Information Quality

At present,accounting information quality is not high in China,which is mainly reflected from accounting information asymmetry,a single accounting information and data,oversight of accounting information disclosure,information passing not timely and not meeting the different needs of information users and so on.This is mainly due to the immaturity of accounting legal system,not high professional and moral quality of accounting practitioners,lax oversight of industry,inadequate level of information technolog...