文章从社会学的角度出发,对高质量会计信息的标准问题进行了反思与探讨,主要认为,利用现代电子信息技术,努力推动企业会计信息的公开化,强化法治与社会监督,大力倡导职业道德与诚信,促使会计系统与其所处的社会环境相和谐,是高质量会计信息得以存在的社会基础与标准。 From the angle of sociology, the article reviews and discusses the standards of high-quality accounting information. It mainly thinks that the use of modern electronic information technology, efforts to promote the public accounting information, strengthen the rule of law and social supervision, vigorously promote professional ethics And integrity, prompting the accounting system and its social environment in harmony, high-quality accounting information is the existence of the social basis and standards.