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1、實(shí)用文案關(guān)于會(huì)計(jì)信息質(zhì)量特征的探討摘要會(huì)計(jì)信息不僅是一種非常重要的社會(huì)信息資源，而且還是制定改善經(jīng)營(yíng)管理、財(cái)稅政策、評(píng)價(jià)財(cái)務(wù)狀況、企業(yè)投資決策、防范經(jīng)營(yíng)風(fēng)險(xiǎn)的重要根據(jù)。提高會(huì)計(jì)信息質(zhì)量，既關(guān)系到市場(chǎng)經(jīng)濟(jì)的有序運(yùn)行，又有利于會(huì)計(jì)工作自身的可持續(xù)發(fā)展，更有助于保證選擇的真實(shí)性和可靠性。因此，有效的控制會(huì)計(jì)信息的失真，從源頭上預(yù)防和遏制消極腐敗的行為，提高會(huì)計(jì)信息質(zhì)量，已成為會(huì)計(jì)理論和實(shí)際工作者共同面臨的問(wèn)題。本文首先對(duì)會(huì)計(jì)信息質(zhì)量概述進(jìn)行了論述；其次分析了我國(guó)會(huì)計(jì)信息質(zhì)量現(xiàn)狀；再次論述了提高我國(guó)會(huì)計(jì)信息質(zhì)量的對(duì)策；最后闡述了工作的規(guī)范性對(duì)提高
2、會(huì)計(jì)信息質(zhì)量的影響。關(guān)鍵字：會(huì)計(jì)；資源；信息；影響標(biāo)準(zhǔn)文檔實(shí)用文案AbstractAccountinginformationisnotonlyaveryimportantsocialinformationresources,butalsotodevelopimprovemanagement,fiscalpolicy,evaluatefinancialcondition,businessinvestmentdecisions,itisimportanttoguardagainstoperationalrisksbasedon.Improve
3、thequalityofaccountinginformation,bothrelatedtotheorderlyoperationofthemarketeconomy,butalsoconducivetothesustainabledevelopmentoftheiraccountingwork,butalsohelpstoensuretheauthenticityandreliabilityofchoice.Therefore,theeffectivecontrolofthedistortionofaccountinginformat
4、ion,preventionandcontainmentofnegativeandcorruptbehavior,improvethequalityofaccountinginformationfromthesource,hasbecomeaproblemofaccountingtheoryandpracticalworkersfacing.Firstly,anoverviewofthequalityofaccountinginformationarediscussed;secondlyanalyzesthecurrentsituatio
5、nofthequalityofaccountinginformation;againdiscussedtoimprovethequalityofaccountinginformationcountermeasures;finallydescribestheimpactofnormativeworktoimprovethequalityofaccountinginformation.Keywords:accounting;resources;Information;influence標(biāo)準(zhǔn)文檔實(shí)用文案目錄摘要1Abstract2一會(huì)計(jì)信息質(zhì)量
6、概述4（一）會(huì)計(jì)信息質(zhì)量概念4（二）會(huì)計(jì)信息質(zhì)量特征41.相關(guān)性42.可靠性53.可比性和一致性64.其他質(zhì)量特征6二我國(guó)會(huì)計(jì)信息質(zhì)量現(xiàn)狀分析6（一）會(huì)計(jì)法律法規(guī)不健全6（二）外部監(jiān)督力度不完善7（三）公司治理管理失效7三提高我國(guó)會(huì)計(jì)信息質(zhì)量的對(duì)策7（一）完善會(huì)計(jì)相關(guān)法律法規(guī)71.以加大違規(guī)處罰力度來(lái)提高會(huì)計(jì)信息的質(zhì)量72.以合理使用公允價(jià)值來(lái)提高會(huì)計(jì)信息的質(zhì)量8（二）強(qiáng)化外部監(jiān)管91.以加強(qiáng)政府監(jiān)督來(lái)提高會(huì)計(jì)信息的質(zhì)量92.以充分發(fā)揮財(cái)務(wù)中介機(jī)構(gòu)職能來(lái)提高會(huì)計(jì)信息的質(zhì)量9（三）加強(qiáng)公司治理101.以優(yōu)化公司治理結(jié)構(gòu)來(lái)提高會(huì)計(jì)信息的質(zhì)量1
7、02.以改善公司激勵(lì)約束機(jī)制來(lái)提高會(huì)計(jì)信息的質(zhì)量113.以規(guī)范公司會(huì)計(jì)人員管理來(lái)提高會(huì)計(jì)信息的質(zhì)量11四工作的規(guī)范性對(duì)提高會(huì)計(jì)信息質(zhì)量的影響12（一）工作規(guī)范性對(duì)提高會(huì)計(jì)信息質(zhì)量的影響121.《長(zhǎng)期股權(quán)投資》準(zhǔn)則的相關(guān)規(guī)定可以提高會(huì)計(jì)信息的相關(guān)性122.對(duì)具有融資性質(zhì)業(yè)務(wù)的處理提高了會(huì)計(jì)信息的相關(guān)性123.資產(chǎn)價(jià)值改變和損失的確認(rèn)提升了會(huì)計(jì)信息的及時(shí)性13（二）工作規(guī)范性對(duì)會(huì)計(jì)信息可靠性特征的影響131.新《基本準(zhǔn)則》將會(huì)計(jì)信息質(zhì)量要求的真實(shí)性改變?yōu)榭煽啃?32.固定資產(chǎn)盤(pán)盈會(huì)計(jì)處理的變化造成會(huì)計(jì)信息更加的可靠133.長(zhǎng)期的資產(chǎn)縮減值改變
8、的規(guī)定有效的提升會(huì)計(jì)信息的可靠性13參考文獻(xiàn)14標(biāo)準(zhǔn)文檔實(shí)用文案一會(huì)計(jì)信息質(zhì)量概述（一）會(huì)計(jì)信息質(zhì)量概念會(huì)計(jì)信息的質(zhì)量特征指的是會(huì)計(jì)信息的使用者對(duì)會(huì)計(jì)信息按照決策的有用性這一標(biāo)準(zhǔn)所提出的質(zhì)量要
