如何提高会计的信息质量..docVIP

摘要 会计信息是价值运动及其属性的一种客观表达，包含相互关联、互为制约的“数据输入、系统转换、信息输出”三个有机过程。它是整个会计行为系统的核心部分，其实质是各种利益关系的反映。随着我国经济体制改革的不断深入和社会主义市场经济的日益发展，随着经济主体和利益主体的多元化，经济活动的全球化、国际化，以及经济规模的日益扩大和内涵的日益复杂，会计信息在宏观调控和微观管理上越来越显示出其突出而重要的作用。但是，另一方面，由于我国正处在新旧体制交替和社会转型期，市场发育不完善，法制体系不健全，宏观经济监督和企业自我约束机制尚未完全建立，以及一些企业经营者法制观念淡薄、会计人员综合素质不高等原因，致使会计信息质量得不到保证。会计信息不真不实的问题，已对市场经济秩序和企业规范管理构成严重威胁，损害了国家和公众的利益，因而引起人们的普遍关注。本文从分析会计信息失真原因及表现后提出了通过健全企业内部控制制度、完善会计法规体系、加强职业道德建设及完善社会信用体系来提高会计信息的质量的见解，希望能对我国经济的发展尽一份微薄的力量。 关键词：会计信息质量 内部控制制度职业道德 社会信用体系 Summary Accounting information is that value movement and one kind of attribute are expressed objectively, include data entry interrelated , both as restrain , change systematically, information is outputted three pieces of organic course . It is a key part of the whole accounting behavior system, its essence is reflection of different interests relations. One that is with economic system reform of our country is deepened constantly and the socialist market economy one is growing, with the pluralism of the economic subject and interests subject, the globalization, internationalization of the economic activity, and economic scale enlargement and intension day by day complicated day by day, accounting information demonstrate outstanding and important function their more and more while being managerial while being micro in macro adjustments and controls. However, on the other hand, because our country is in new and old systems replacing and society transformation period, the market development is not perfect, the legal system is imperfect, the macroscopic economic supervision and self-regulating mechanism of enterprises have not been totally set up yet, and operators concept of the rule of law of some enterprises is thin, high reason of accounting personnels overall qualities, cause accounting information quality to be guaranteed. The problem not very unreal of accounting information, has already standardized management and posed the serious threat to market economy orde