完善信用评价体系 强化会计信息质量  

Perfecting the Credit Evaluation System and Strengthening the Quality of Accounting Information

作　　者：李占国[1] 单雪文[1] 

机构地区：[1]上海电机学院经济管理学院,上海200245

出　　处：《上海电机学院学报》2009年第2期138-141,共4页Journal of Shanghai Dianji University

基　　金：教育部人文社会科学研究项目(06JD790013)

摘　　要：会计信息质量是市场经济有效运转的生命线。如何防止会计信息失真并提高信息质量,会计理论和会计实践工作者进行了许多探索与实践。从市场经济建设、会计工作的现状、国际竞争环境等方面分析了建立会计信用评价体系的必要性。希望通过建立系统的、完善的会计信用评价体系,来提高并强化会计信息质量。The quality of accounting information determines whether the market economy can op- erate effectively. And researchers on the accounting theory and the accounting practice have conducted a lot of researches into how to prevent the distortion of the accounting information and improve the in- formation quality. This paper makes an analysis of the necessity to establish an accounting credit eval- uation system from the perspectives of the market economy development, the current situations of ac- counting and the international competitive environment, through which the quality of accounting in- formation can be improved and strengthened.

关 键 词：会计信用 评价体系 建设措施 提高质量 

分 类 号：F233[经济管理—会计学]