目录前言·········································································································11会计信息质量保障体系概述·········································································21.1会计信息质量保障体系的定义·····························································21.2会计信息质量保障体系的基本原则·······················································21.3会计信息质量保障体系的地位和作用····················································21.4影响会计信息质量保障体系的因素·······················································32会计信息质量现状分析··············································································42.1会计信息质量概述············································································42.2我国会计信息质量现状······································································42.3我国会计信息质量对社会的影响··························································63我国会计信息质量保障体系存在的问题·························································73.1会计制度本身的不完善······································································73.2企业中的产权与利益冲突···································································93.3企业内部控制不健全········································································104建设我国会计信息质量保障体系的建议························································124.1完善会计准则和会计信息披露制度······················································134.2完善公司治理结构，提升会计人员素质················································154.3强化独立审计的独立性·····································································164.4建立和完善民事诉讼机制和民事赔偿机制·············································17结束语·····································································································22参考文献··························································...
