论会计信息质量保障体系的构建分析研究 财务会计学专业

论会计信息质量保障体系的构建摘 要 当前，我国企业特别是上市公司的会计质量不高。不透明的会计信息严重影响了其相关使用者的利益，影响到社会主义市场经济的健康发展。会计造假事件频发，揭示了我国上市公司会计信息质量不高的严峻现状，投资者、债权人等的利益受到了严重的损害。提高信息质量，加强信息披露，提高会计为了保护利益相关者利益的质量是现阶段解决的一个重要问题，而且也有助于建立中国会计信息质量保证体系的健康发展。本文以我国上市公司会计信息质量为研究内容，针对会计质量不高的现状、原因进行了分析，从完善相关准则制度、调整股权结构，充分发挥企业权利机构职责、完善注册会计师制度等方面着手，提出了健全有关法规制度、完善公司治理结构、加强会计基础工作、强化信息披露外部监管等相关对策和措施，为进一步提高会计质量出谋划策。使上市公司会计信息质量得以充分体现，以保证投资者做出正确的经济决策。 关键字：上市公司 会计信息 质量 信息披露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 infor...