会计信息质量探析  

Analysis of the Quality of Accounting Information

作　　者：王强义[1] 

机构地区：[1]天津轻工职业技术学院,天津市300380

出　　处：《天津成人高等学校联合学报》2002年第3期77-79,共3页Journal of Tianjin Adult Higher Learning

摘　　要：任何一项经济活动的决策都离不开相关的会计信息。然而,近年来会计信息失真日益严重,不仅削弱了财务会计工作为经济管理服务的职能,而且还严重扰乱了社会秩序,给社会主义市场经济的健康发展带来了极大的隐患。针对会计信息失真的表现,分析其成因,为规范市场经济秩序,提高会计信息质量,探索治理对策是一个重要课题。No economic decision lives without relevant accounting information. However, for the past years, the distortion of accounting information is more and more serious. It not only weakens the function of financial accounting in economic management, but also seriously disturbs the orders in society, which brings huge hidden trouble to the development of socialist market economy. This essay analyses the reason of the distortion of accounting information, according to its appearance, and finds out the new ap-proach to improve the quality of accounting information, so that the orders of market economy will be stan-dardized.

关 键 词：会计信息质量 会计法 经济秩序 会计信息失真 

分 类 号：F231[经济管理—会计学]