试论会计环境与会计信息质量的关系

我国会计信息质量现状令人堪忧 ,会计信息失真的原因是多方面的 ,本文从会计所处的环境入手 ,从经济环境、法律环境以及社会供求环境三方面阐述会计环境与会计信息失真的关系 ,找出会计信息失真的原因 ,提出必须加快会计国际化进程 ,引入约束与激励机制 ,加强会计监管力度 ,提高会计人员业务素质和职业道德 ,从而防止会计信息失真 ,以更好地保障信息使用者的合法权益。

Try talking about the relation of accounting environment and accounting information quality

The accounting information quality current situation of our country makes people worried at present, the reason of the accounting information distortion is a Taxi in many ways. This text proceeds with environment that the accountant is in, explain the relation of accounting environment and accounting information distortion from economic environment, three respects of environment of legal environment and social supply and demand. Find out the reason of the accounting information distortion, propose that must accelerate accountant's internationalized process. Introduce restraint and incentive mechanism, strengthen accounting supervision, improve accountant's professional qualifications and professional ethics. Thus prevent the accounting information distortion, with better guarantee information user's lawful rights and interests.