会计信息质量保障体系的构建摘 要20 世纪 90 年代以来，随着西方发达国家资本市场的不断壮大，投资者对上市公司的财务信息要求得更多、更及时，加上轰动全球的“安然事件”，上市公司会计信息的质量问题越来越引起人们的关注，从而在西方掀起了一股改进会计信息质量的浪潮。同样在我国，愈演愈烈的会计信息造假引发了社会各方对公司所披露会计信息质量的质疑与关注。尽管政府有关机构釆取了一系列的治理措施，但效果并不理想，会计信息质量低下、会计信息失真的局面并没有得到根本扭转。本文就是在这个现实背景下，从一般商品的质量保障角度出发，认为会计信息作为特殊商品也具有一般商品的特征，根据一般商品的质量保障的四个环节,即设计环节、生成环节、检验环节和售后服务环节，构建了会计信息的质量保障体系，并对如何建设会计信息质量保障体系提出合理化建议。关键词：会计信息质量特殊商品质量保障体系AbstractWith capital market in western countries keeping growing up since 19905s ， investors require more and more finance information of stock companies at early ages. The striking Enron incident caused more investors，attention on stock company’s accounting information exposure. Thereby，a vast tide of improving accounting information quality is raising in western countries. Similarly in China, worse and worse accounting exposure cover-up cause every function^ query and attention all over the country. The situation of accounting information being in a low quality hasn’t been changed primarily, although related government institutes took a series of actions which were not so effective as wished to.Under this background, we approbate that accounting information is a special merchandise. Then ,on the base of normal merchandise’s quality assuring system: design, produce, check out ,and after service, we set up the quality assuring system of accounting information.Key Words : the quantity of accounting information; special merchandise; quality assuring system目录会计信息质量...
