近几年来,无论国内还是国外的很多上市公司中,都出现了不同程度的财务造假事件,人们越来越不信任会计信息,尤其广大投资者,已经对会计信息的真实性丧失信心,会计的科学性与准确性也正面临着社会质疑,学术领域中,财务会计本质与边界的讨论也非常激烈。本文便以现代财务会计为研究基点,对财务会计的信息品质与边界进行讨论。 In recent years, many listed companies both at home and abroad have experienced various degrees of financial fraud. People are increasingly not trusting accounting information, especially the vast majority of investors, who have lost confidence in the authenticity of accounting information. Accounting firms Science and accuracy are also facing social questions. In the academic field, the nature of financial accounting and the boundary discussions are also very fierce. In this paper, modern financial accounting as a research basis, the quality of financial accounting information and the boundaries of the discussion.