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会计信息质量是会计的生命,是公司契约各方与资本市场联系的桥梁和纽带。会计信息是为资本市场上企业签约各方的决策提供基础性数据,是资本市场的主要信息来源,其质量的高低直接影响着资本市场的运行效率。本文会对会计信息质量进行系统地阐述,并分析目前会计信息质量的现状,分析出当前会计信息质量所存在的诟病并找出其原因,提出相应的解决方法。
The quality of accounting information is the life of accounting, which is the bridge and link between the parties to the contract and the capital market. Accounting information provides the basic data for the decisions of all contracted parties in the capital market. It is the main source of information in the capital market. The quality of accounting information directly affects the operational efficiency of the capital market. This paper systematically expounds the quality of accounting information, analyzes the current status of accounting information quality, analyzes the existing criticisms of accounting information quality and finds out the reasons, and puts forward corresponding solutions.