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摘要：会计信息是现代社会经济有效运行的重要基础，会计信息质量是会计工作的生命。而信息的真实性是对会计信息质量最基本的要求，现代社会经济的有效运行要求会计信息能够与所反映的客观事实相符。我国目前经济运行中存在的一些严重的问题如国有资产流失、证券市场发育不良、社会交易费用高昂、企业筹资困难等很大程度上都和企业会计信息失真有关。由于国有企业在我国国民经济体系中占据非常重要的地位，其会计信息失真所带来的后果是十分严重的。目前，我国企业会计信息质量存在严重失真的现象，会计信息失真就等于会计工作失去价值。同时，会计信息失真也助长了腐败行为，严重阻碍经济的发展和企业改革的顺利进行。并且会计信息是企业最重要的经济信息之一，是与经济利益息息相关的数字，是评价企业财务状况、防范和化解财务风险、做出经营决策、改善企业经营管理的重要依据。会计信息质量与企业治理之间存在着非常重要的联系，会计信息质量的优劣，会影响企业利益，进而影响社会经济秩序。近几年来，信息失真已引起普通关注，会计信息失真使信息使用者对企业不信任，破坏了的社会形象，扰乱了正常的经济秩序。因此，提高会计信息质量，是一个全社会普遍关注的问题。33906
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毕业论文关键字： 会计信息质量；会计信息质量失真；问题；对策
On the quality of accounting information
Abstract：Accounting information is an important basis for the effective operation of modern society and economy, the quality of accounting information is the life of accounting work. And the authenticity of information is the requirement to the quality of accounting information is the most basic, the effective operation of modern social and economic requirements of accounting information can be consistent with the objective facts are. Some serious problems in the economic operation at present in our country, such as the loss of state-owned assets, the securities market dysplasia, the social transaction costs, financing difficulties are largely and the distortion of accounting information. Because of the state-owned enterprises occupy a very important position in our national economy system, the consequences caused by the distortion of accounting information is very serious. At present, there is a serious distortion of enterprise of our country the quality of accounting information, accounting information distortion of accounting work is equal to lose value. At the same time, the distortion of accounting information is also encouraged corruption, seriously hindered the economic development and enterprise reform. And the accounting information is one of the most important economic information, is closely related to the economic interests of the figures, is the evaluation of financial situation of enterprise, guard against and defuse financial risks, make business decisions, improve an important basis for enterprise management. There is an important connection between information quality and enterprise accounting management, accounting information quality, will affect the interests of the enterprise, thereby affecting the social and economic order. In recent years, has become the common concern of information distortion, distortion of accounting information makes the information users don't trust in business, destroyed the social image, disrupted the normal order of market economy. Therefore, to improve the quality of accounting information, is a problem concerned by the whole society.
KeyWords：The quality of accounting information; the quality of accounting information distortion; problems; Countermeasures
目录
一、 绪论1
（一） 会计信息质量的定义 1
（二） 会计信息质量的特征 1
（三） 会计信息质量的影响因素2