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会计信息失真是困扰会计界多年的问题。我国会计信息质量问题的研究一直受到热切关注,从全世界范围来看,会计信息质量问题也是一个热门话题,回顾会计发展史,英、美国家也存在同样的问题,但通过有效治理,会计信息质量已有很大程度提高。本文通过借鉴英、美国家治理会计信息失真的过程和经验,提出了一些提高我国会计信息质量的法规体系保障。
The distortion of accounting information is a problem plaguing the accounting profession for many years. The study on the quality of accounting information in our country has been paid close attention. From the perspective of the whole world, the quality of accounting information is also a hot topic. Recalling the history of accounting development, the same problems exist in both English and American countries. However, through effective management, The quality has been greatly improved. In this paper, by drawing lessons from the process and experience of the distortion of accounting information in the United States and the United States, some legal systems to improve the quality of accounting information in our country are put forward.