会计信息是会计人员依据会计理论、会计法规相关会计准则,运用专业的会计核算方法,对企业和事业单位的各项经济活动所引起的资金运动,进行会计核算,并提供相关真实、可靠的会计信息,能为企业经营管理和国家宏观经济决策提供可靠依据,为投资者和债权人进行正确决策提供准确的判断。本文主要论述我国现在会计信息质量的现状与存在的一些弊端,并通过研究提出改善方法。 Accounting information is based on accounting theory, accounting rules relevant accounting regulations, the use of professional accounting methods, enterprises and institutions of the economic activities caused by the capital movement, accounting, and provide relevant real and reliable accounting Information, can provide a reliable basis for business management and national macroeconomic policy-making, to provide accurate judgments for investors and creditors to make the right decisions. This article mainly discusses the present situation of accounting information quality in our country and some shortcomings, and puts forward the improvement methods through the research.