论会计信息质量问题及探析.doc

摘要 会计信息质量问题是指假冒伪劣的会计信息质量不能满足使用者的需要，其表现形式通常是会计信息失真。在市场经济体制下，需求决定一切，这是一个基本规律。会计信息的生产过程也服从这一规律。即有对会计信息的需要才有会计机构生产的会计信息。失真的会计信息的产生是因为有这种需求，正如假冒伪劣产品仍有其市场需求一样。会计信息使用者提供怎样的会计信息，不是由会计信息的生产和加工者所决定，而是由会计信息的需求者决定。换句话说，有什么样的会计信息需求，就会有相应的会计信息的生产。因此，虚假的会计信息是相对于虚假的会计信息的强烈需求而存在。我们只有从会计信息的整个生产过程去理解会计信息，对会计信息的生产过程进行控制，才能彻底解决会计信息失真的问题。 本文主要就会计信息质量问题的表现、会计信息质量问题的特征、产生会计信息质量问题的原因以及如何提升会计信息质量做出了全面探讨与分析。以便对会计信息质量有一个更全面和更新的认识和理解。 关键字：新会计准则；失真会计信息Abstract The accounting information quality problem refers to the accounting information quality counterfeit cannot meet the needs of users, the form is usually the accounting information distortion. Under the market economy system, demand decides everything, this is a basic rule. The production process of accounting information also obey the rule. That is the need for accounting information is accounting institution accounting information production. Distortion of accounting information generated because of the demand, just like fake and inferior products are still the market demand. How accounting information users provide accounting information, are not determined by the production of accounting information and processors, but decided by the demanders of accounting information. In other words, what is the demand of accounting information, there will be a corresponding accounting information production. Therefore, the false accounting information is relative to the false accounting information demand. We can only from the whole process of accounting information to understand the accounting information, to control the production process of accounting information, can thoroughly solve the problem of accounting information distortion. There are many aspects about the quality of accounting information. Keywords: The new accounting standards; Distortion; The accounting information 目录 1.会计信息质量问题的表现 1 1.1经济交易失真 1 1.2会计核算失真 1 1.3会计信息披露失真 2 2．会计信息质量的特征 3 2.1相关性 3 2.2可靠性 3 3.产生会计信息质量问题的原因分析 3 3.1公司