会计报告改进是学术界讨论的重要主题之一。本文引入会计误差的概念,对会计基本方程进行探讨,在此基础上,对会计误差的内涵、产生与影响、会计误差的衡量以及与市净率、托宾q的关系等问题进行研究,旨在对会计报告改革有所帮助。 Accounting report improvement is one of the important topics discussed in academia. In this paper, the concept of accounting error is introduced to discuss the basic accounting accounting system. On this basis, the connotation of accounting error, its production and influence, the measurement of accounting error and its relationship with PBR and Tobin’s q are studied. In the reform of accounting reports helpful.