目前,我国一些经济法规、经济制度不健全、不完善,严重滞后于经济发展速度;会计准则、会计政策不规范,实质重于形式,致使会计核算执行乏力。由此造成我国会计信息质量不高乃至失真现象严重。 At present, some economic laws and regulations in our country are not sound and imperfect in economic system and seriously lag behind the pace of economic development. The accounting standards and accounting policies are not standardized and are substantially heavier than the formal ones, resulting in the weak implementation of accounting. As a result, the quality of accounting information in China is not high or distorted.