当会计人员的独立性受到影响、披露会计信息缺乏激励时,提供高质量的会计信息就难以得到保证。本文就以上问题,提出了一个由独立的财务部门管理的会计机构对会计数据进行初始处理,再由会计师事务所对会计数据进行深度分析,最终出具财务报告的新的会计信息披露体系。 When the independence of accountants is affected, disclosure of accounting information is lack of incentive to provide high-quality accounting information is difficult to be guaranteed. Based on the above problems, this paper proposes a new accounting information disclosure system, which is based on the initial processing of accounting data by an accounting agency managed by an independent financial department, and then an accounting firm conducts an in-depth analysis of the accounting data and finally issues a financial report.