会计信息质量评价标准探析.doc

摘要:随着市场经济的不断发展，会计信息越来越受到社会的关注，对会计信息的质量、范围等方面的需求也越来越高了。目前，我国的会计信息质量问题主要表现为会计信息的失真，会计失真严重干扰了信息使用者的预测与决策，破坏了社会经济跌序，影响社会资源配置。

　　　会计信息失真问题一直以来都是个世界性的问题，高质量的会计信息是市场经济健康运行的基础，为了提高会计信息的质量，我国会计界和证券业界作了大量的努力，不仅制定了大量的会计核算规范和会计信息披露规范，还为相关规范的执行设置了严格的监管制度，可是，从西方国家到我国会计舞弊案件层出不穷，而要保证会计信息质量的前提之一就是存在一个高质量的评价标准。会计信息的质量标准是评价、衡量财务会计信息质量的标准和尺度，也是衡量会计工作有效性的重要标准。

关键词：会计信息质量，评价标准，新会计准则

Abstract:With the continuous development of market economy, accounting information is more and more the concern of society and the quality of accounting information, the scope of the demand is getting higher and higher.At present, the quality of accounting information in China mainly for the distortion of accounting information, accounting distortion, seriously interfered with the prediction of the information users and decision-making, undermined the social and economic down sequence, affecting the allocation of social resources.

　　　Distortion of accounting information has been a worldwide problem, the quality of accounting information is the basis of the healthy operation of the market economy, in order to improve the quality of accounting information, the accounting profession in China and the securities industry made a lot of effort, not only developed a large number of accounting norms and accounting information disclosed in the specification for the implementation of the relevant specifications set a strict regulatory regime, however, from the western countries to China's accounting fraud cases, an endless stream of one of the prerequisites of the quality of accounting information to ensure is that there is a high-quality evaluation criteria. The quality standards of the accounting information is to evaluate and measure the criteria and standards of financial accounting information quality is also an important standard to measure the effectiveness of the accounting work.

Key Words：quality of accounting information，evaluation criteria，new accounting standards

　　　会计信息质量是一个相对抽象的概念，采用单一的方法来对其进行评价并不能全面反映其真实面貌。由于我国资本市场的不完善性，评价会计信息质量所参考的会计报表也并不完全可靠和真实；另外，会计信息的使用者不同，评价信息质量的角度也不同，对可靠性和相关性的侧重点也不同，导致目前会计信息质量评价无法采用一个统一或通用的方法体系。诸如上述种种原因，会计信息使用者在评价会计信息质量时．应结合信息需求、评价思路和评价目标，明确自己的侧重点，同时结合其他会计信息质量特征构建一个适用的评价体系。