会计准则与会计信息质量案例.docVIP

摘 要 随着社会主义市场经济的发展，会计信息越来越成为信息使用者与需求者进行经济决策的主要依据。会计作为一项以提供会计信息为基本自能的管理活动在社会经济活动中日显重要，其所提供的会计信息在宏观调控，围观管理及促进现代经济发展等方面发挥着巨大的作用。会计信息质量的高低不仅直接关系到企业相关利益主体的经济利益，而且对国家宏观经济环境和社会秩序产生重大的影响。2006年2月15日，财政部发布了新企业会计准则体系，新准则对会计信息质量提出了全新的要求。其发布实施，更大程度地适应了我国经济发展的要求，提高了会计信息的使用价值和可信度。虽然，我国会计改革取得了一定成就，但但是，现实生活中，会计信息失真是普遍存在的客观现象，会计信息失真、财务舞弊、会计信息披露不规则等问题时有发生，干扰了社会主义市场经济的健康发展。因此，从会计准则与会计信息质量关系入手，探讨治理会计信息失真、提高会计信息质量是非常必要的。本文就会计准则体系对会计信息质量的积极影响和不足展开论述，并对相关解决方法展开探讨。 关键词：会计准则，会计信息，经济体制，信息质量 ABSTRACT With the development of socialist market economy, the accounting information has increasingly become the main basis information users and the demand of economic decision making. Accounting as an accounting information to provide the basic self energymanagement activities in social economic activities become more and more important, the provision of accounting information in macroeconomic regulation and control, plays an important role inpromoting the development of modern economy and crowdmanagement etc.. The quality of accounting information is not only directly related to the economic interests of the enterprisestakeholders, but also have a significant impact on the national macro economic environment and the social order.In February 15, 2006, the Ministry of Finance issued a new enterprise accounting standards system, the new standards are put forward new requirements on the quality of accounting information.The implementation of release, more adapted to the requirement of Chinas economic development, improve the use value of accounting information and reliability.Although, the accounting reform in China has made some achievements, but in real life, however, accounting information distortion is a universal phenomenon, the distortion of accounting information, financial fraud, accounting information disclosureirregularities such problems occur, interfering with the healthydevelopment of the socialist market economy.Therefore, starting from the accounting standards an