毕业论文：基于新会计准则的会计信息质量提高研究.doc

基于新会计准则的会计信息质量提高研究 Based on the new accounting standards of accounting information to improve the quality of research [摘要] 2006年2月15日，财政部正式对外发布了39项企业会计准则，包括1项基本准则和38项具体会计准则。新准则的实施极大地提高了会计信息质量,进一步缩小会计收益调整空间。会计信息是管理者、投资者和债权人等改善经营管理、做出投资决策、防范经营风险的主要依据之一，会计信息的质量直接关系到决策者的决策及其后果,会计信息的真实性和可靠性是保证信息使用者作出正确决策的基本前提和条件，随着市场经济的日益发展，会计信息质量越来越重要。新准则的实施，标志着我国会计准则体系正在逐步完善，但由于新准则内容上存在的缺陷和新准则在实际执行过程中存在的一些问题，企业会计信息质量依旧存在着一些问题，本文从新准则出发，揭示会计信息质量存在的一些问题，阐述了新准则对会计信息质量的影响，并针对新准则下如何提高会计信息质量提出了自己的观点。 Abstract: On february15th, 2006, the ministry of foreign issued 39 of the formal accounting standards, including a cardinal principles and 38 specific accounting standards. new guidelines for the implementation of dramatically improving the quality of accounting information, further narrowing the income adjustment space. .Accounting information is the manager, investors and creditors and to improve management, to make investment decisions, prevention is based mainly on the business risk of one of the quality of accounting information related to policy makers of the decision and its consequences, accounting information of the truthfulness and reliability is to ensure the information users make correct decisions of the basic premise and conditions as the market economy grows, more and more important. the quality of accounting information。The implementation of the new guidelines on our accounting system is gradually improving, but because of the new guidelines content of the defects and new guidelines on practical implementation of existing problems, the quality of accounting information still exists some problems, the principles set out. the accountant information quality of existing problems, the new guidelines for the quality of accounting information, and the new guidelines on how to improve the quality of accounting information out his view. [关键词] 新会计准则，会计信息质量，措施 Key words: New accounting standards; the quality of accounting information; measure 目录 一、前言………………………………………………………………………………1 (一)问题的提出…