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1、简析会计信息的质量（Abriefanalysisofthequalityofaccountinginformation）Abriefanalysisofthequalityofaccountinginformation2011-07-01GuanJian'sword:accountinginformation;authenticity;relativity;dynamicsAbstract:Thispaperfirstanalyzestheconceptofaccountinginformationandthequalityfeaturesofaccountingi
2、nformationdistortion,outofphaseanddynamic,onthisfoundationisanalyzedbecauseoftheimperfectaccountingsystem,thepropertyrightsofaccountingbehaviorsubjectinterestconflict,incentiveandrestraintmechanismscausedbyasymmetricdistortionofaccountinginformation,thispaperproposestoimprovethelegalsu
3、pervisionsystem,accountingsystemandaccountingstandards,clearpropertyrights,improvethequalityofaccountingpersonnelandotheraspectsofcountermeasurestoimprovethequalityofaccountinginformation.Accountinginformation,asaresultofthebehaviorofaspecificeconomicentity,hasreceivedextensiveattentio
4、nintheinformationsociety.Thequalityofaccountinginformation,includingtheauthenticityandintegrityofaccountinginformation,isthecoreofthesatisfactionofusersandusers.Themostbasicqualitycharacteristicofaccountinginformationistheusefulnessofdecisionmaking,andthequalityofaccountinginformationi
5、sdirectlyrelatedtodecision-makinganditsconsequences.Theauthenticityandreliabilityofaccountinginformationisthepreconditiontoensuretherightdecisionoftheinformationusers.Theaccountinginformationdistortioncausedbytheeconomicconsequencesisveryserious,itwillcausetheallocationofinvestmentfail
6、ureandsocialeconomicresources,sothatthetransactioncostsmoreexpensive,resultingintradinghalt,enterprisesunabletoraisemoneyandhavetogobankrupt,theunemploymentrateincreased,shortages,soaringprices,thethesocietywillfallintoseriouseconomiccrisis.Therefore,itisofgreatpracticalsignificancetos
7、tudyhowtoguaranteetheauthenticityandintegrityofaccountinginformationandhowtopreventthedistortionofaccountinginformationinthelargestextent.Inthispaper,thereasonsforaccountinginformationdistortionareanalyzedfromtheangleofeconomics,andthecountermeasurestoimprovethequalityofaccountinginf
