文章通过提出新形势下我国会计信息质量的状况 ,会计信息质量存在的严重问题 ,分析其问题存在的原因 ,提出了规范会计行为 ,提高会计信息质量的有效措施 ,特别是在我国已经出台了《会计法》《企业会计制度》等重要法规之后 ,深入会计理论研究 ,加强《会计法》的执法力度 ,加强会计职业道德建设也成为了提高会计信息质量的有效途径。 This paper puts forward the effective measures to standardize accounting behavior and improve the quality of accounting information by putting forward the status quo of accounting information quality and the accounting information quality under the new situation and analyzing the reasons for its existence. Especially in our country, Accounting Law “and” Accounting System for Business Enterprises "and other important laws and regulations, it is an effective way to deepen the study of accounting theory, strengthen the enforcement of Accounting Law and strengthen the construction of accounting professional ethics.