会计学论文 会计信息质量保障体系问题研究.docVIP

摘 要 随着社会主义市场经济的迅速发展，会计信息质量问题越来越引起人们的关注。会计信息是国家进行宏观控制、投资者进行投资决策、管理者进行管理的标准。准确有效的会计信息才能保障各个利益相关者的利益，因此构建健全的会计信息质量保障体系尤为重要。但目前我国会计信息质量保障体系还不够完善，存在着会计理论体系不完善、企业治理结构不合理、财会人员业务素质与职业道德水平低和社会监督力度不够等诸多问题。为此，我们应从完善会计准则及会计信息披露制度，运用现代网络技术，从根源上保障会计信息的质量；调整企业治理结构，改进企业会计制度设计；提高财会人员的业务素质及道德水平，从操作性上保证会计信息质量；通过法律及社会舆论等加强社会监督力度，提高审计人员的独立性，保证会计信息的质量；建立民事诉讼机制和民事赔偿机制，运用经济的手段来保障会计信息的质量等措施来完善会计信息质量保障体系。 关键词：会计信息；质量；保障体系 Abstract Along with the socialist market economy, the rapid development of accounting information quality problems and cause the attention of people. Accounting information is the national macro control, investors invest decision-making, management standards. Managers Accurate effective accounting information to safeguard the interests of all stakeholders, thus constructing sound accounting information quality guarantee system is particularly important. But now, Chinese accounting information quality guarantee system is still not perfect exist accounting theory system is not perfected; corporate governance structure unreasonable, accountants service quality and low level of professional ethics and social supervision many problems, such as inadequate. Therefore, we should perfect the accounting standards and accounting information disclosure system and the use of modern network technology, and the root of guarantee the quality of accounting information; Adjust enterprise governance structure, improve enterprise accounting system design; Improve accounting personnels service quality and moral level and guarantee from operational quality of accounting information; Through the legal and social public opinion to strengthen social supervision, such as improving auditors of independence, ensuring the quality of accounting information; Establish civil lawsuit mechanism and civil compensation mechanism, using economic means to ensure the quality of accounting information measures to improve the quality of accounting information security system. Keyword:accounting information; qu