在当今市场经济条件下如何提高企业会计信息质量

【摘要】：

会计信息是社会主义市场经济有效运行的基础。然而信息的真实性是对会计信息质量的最基本要求。在市场经济条件下使其有效运行要求会计信息能够与它所反映的客观事实相符合。我国目前经济运行中存在一些严重的问题例如中小型企业筹资困难、证券市场发展不好等很大程度上都与会计信息失真有关。国有企业在我国国民经济中占有重要的位置，其会计失真所带来的后果非常严重。会计信息是企业最重要的信息之一，是评价企业财务状况、做出经营决策、改善经营管理的重要依据。会计信息与企业治理之间存在非常重要的联系。会计信息优劣影响企业利益进一步影响社会经济秩序。因此,提高会计信息质量有着极其重要的意义。本文重点对会计信息质量的概念以及会计信息质量存在问题的原因进行了具体分析，并提出了会计信息质量应该采取的对策。

【关键词】：市场经济；会计信息；重要性思考

目录

引 言·······································································1

一 对会计信息质量的相关概述············································1

（一）会计信息质量的含义·················································1

（二）提高会计信息质量的必要性···········································1

二、造成会计信息质量存在问题的原因··········································1

（一）企业会计制度不健全····················································1

（二）相关会计准则的不确定性·················································2

（三）会计人员的地位受到限制···············································2

（四）会计人员的道德素质和职业判断能力低····································2

三 会计信息失真的危害性····················································2

四 影响会计信息真实性的症结···········································3

（一）会计人员对会计信息质量的影响······································3

（二）我国会计制度本身的不完善·········································3

（三）监督机制不健全，也会导致会计信息失真失实····························3

五 提高会计信息真实准确性的途径···············································4

（一）对会计制度进行完善······················································4

（二）约束会计准则中的一些因素················································4

（三）治理层应合理对会计人员进行分配··········································4

（四）提高会计人员的道德素质和知识水平········································4

（五）完善会计信息监督体系····················································5

结 论·······································································5

参考文献·····································································5