会计信息质量现状与影响因素分析..doc

编号（学号）：200911179 会计信息质量现状与影响因素分析 摘要: 会计信息是一个单位财务状况和经营成果的综合反映，是供政府、投资者、债权人、经营机构和其他人员进行决策、控制分析、评价的经济资料。信息是决策的依据，要使信息具有决策有用性，首先必须保证信息的真实性。近几年来，连续不断发生的由于会计舞弊而导致的财务丑闻，其直接结果是会计信息的严重失真，使会计界遭遇了前所未有的信任危机。会计信息在加强其主体内部经营管理，满足国家宏观调控，优化社会资源配置，服务于相关利害主体进行规划决策等方面有着重大的作用。因此，应该重视对会计信息质量问题的研究。本文从会计信息质量的现状入手，分析了影响会计信息质量低下的因素和会计信息质量的危害并提出了治理建议。 关键字：会计信息，信息质量，严重失真 The quality of accounting information status and influencing factors analysis Abstract: Accounting information is a unit the financial position and operating results of the comprehensive reflection of, is for government, investors, creditors, business organizations and other personnel decisions, control analysis and evaluation of the economic data. Information is the basis for the decision-making, to make the information has a decision usefulness, first must ensure the authenticity of information. In recent years, continuous happen because of accounting fraud in financial scandal, the direct result of accounting information distortion is serious, make the accounting field had unprecedented trust crisis. Strengthening the accounting information main body internal management, and meet the national macro-control, optimize social resource allocation, service to other relevant interested subjects planning decision has significant role. Therefore, should pay more attention to the problem of accounting information quality of research. This article from the accounting information quality present situation, analyzes the impact of the accounting information quality is low the factor and the dangers of accounting information quality and put forward the control Suggestions. Key words: accounting information, information quality，serious distortion目 录 1 引言 1 2 会计信息质量的现状 1 2.1 客观因素现状分析 1 2.2 主观因素现状分析 1 2.2.1从信息提供者的角度来看 2 2.2.2从信息需求者的角度来看 2 3 影响会计信息质量低下的因素分析 2 3.1主体因素 2 3.2?环境因素 3 3.3制度因素 3 3.4?技术因素 3 4 会计信息质量低下的危害 3 4.1 危害会计人员自身 3 4.2 危害社会经济秩序 4 4.3 减弱了投资者的信任度 4 4.4 导致国家经济决策的失误 4 5 治理建议 5 5.1 建立和完善内部控制机制，加强内部会计控制