提高会计信息质量的法律思考  

Legal Speculation on Improving the Quality of Accounting Information

作　　者：胡刚 

机构地区：贵州警官职业学院，贵州贵阳550005

出　　处：《贵州警官职业学院学报》2002年第3期42-44,共3页Journal of Guizhou Police Officer Vocational College

摘　　要：目前我国存在严重的会计信息失真问题,这些问题给市场秩序和市场主体带来很大的危害,因此应从完善法人治理结构,完善会计法规,建立、健全内部控制制度等方面提高会计信息质量.Presently, there're some problems of accounting information's lacking fidelity in China, which have greatly harmed our market order and the subjects, hence it is necessary to improve the quality of accounting information by perfecting the administrative structure of juridical person as well as accounting statutes, and establishing internal controlling system, etc.

关 键 词：会计信息失真 会计信息质量 法人治理结构 会计法规 内部控制制度 

分 类 号：D912.29[政治法律—民商法学]