提高會计信息质量的思考.docVIP

PAGE PAGE 11 提高会计信息质量的思考 摘? 要: 会计信息除供给管理者外，还必须向投资者、债权人、政府机构和社会公众。因此，现代企业的会计信息实际上是1种公共产品。会计信息的质量将影响整个社会资源的配置。但当前我国的会计信息失真非常普遍，特别是上市公司会计报表的粉饰造成了严重的经济和社会后果。正确认识会计信息质量的两个重要特征：相关性与可靠性，是保证会计信息质量的首要问题。因此，本文首先分析了会计信息失真的具体表现及其原因，并在此基础上分析了如何正确认识会计信息的相关性与可靠性，最后提出从明晰产权,发挥产权对会计信息生成过程中的规范和界定、加强内部控制、完善公司治理结构，建立对称的激励约束机制、整顿会计工作秩序、改变外部条件等方面提高会计信息质量的对策。关键词:会计信息失真?? 相关性? 可靠性? 会计信息质量 Abstract: Accounting information must also be to the investor, creditor, government organs and the public besides supply administrator. So, the accounting information of modern enterprises is a kind of public product in fact. The quality of accounting information will influence the disposition of the whole social resource. But present accounting information of our country distorted and very general, especially listed company accounting statement glossed to cause serious economic and social consequence. Realize two important characteristics of accounting information quality correctly: Dependence and dependability, is primary problem of guaranteeing accounting information quality. So, this text has first analyzed concrete behavior and reason that accounting information is distorted, and analyze on this basis what dependence and dependability of accounting information of correct understanding, Propose giving play to the property right to turn into the norm in the course and define to accounting information from the distinct property right finally, Strengthen the inside to control, perfect company administration structure, set up symmetrical encouragement tied mechanism, rectify accountant work order , changes aspect and so on external condition improves the accounting information countermeasure of quality. Key words: Distorted accounting information, Dependence, Dependability , Accounting information quality 引? 言 会计信息是国家对经济形势进行分析、判断，合理配置资源与制定宏观调控决策的重要依据；是国家维护经济秩序、规范社会经济生活，提高经济效益的有力保障；是管理者、投资者、债权人等信息使用者改善经营管理、评价财务状况，做出投资决策的不可缺的依据。因此，会计信息最基本的质量特征就是决策有用性，会计信息的质量直接关系到决策者的决策及其后果，在决策有用观下，为了保证会计信息对相关决策者有用，