摘要:会计信息主要用来处理企业经营过程中价值运动所产生的数据,按照规定的会计制度、法规、方法和程序,把他们加工成有助于决策的财务信息和其他经济信息。通过信息的提供与使用来反映过去的经济活动,控制目前的经济活动,预测未来的经济活动。随着经济活动的频繁和复杂，会计介入范围的扩大，会计对经济发展起着重要促进作用的同时，会计信息的真假与否直接关系到投资者的决策及其结果。由于会计信息失真,使得会计报告的数据不具有可靠性、真实性、有用性,使得企业的财务报告不能正确反映经济活动, 不仅关系到一个单位的生产经营活动和预算执行情况,而且严重的打击了投资者的信心,影响了股市的健康发展,甚至还会影响到整个国民经济的正常运行、国家宏观经济的决策和调控,还能导致投资者的决策失误,严重时将导致社会经济秩序的混乱。

关键词：会计；信息；质量控制

Abstract:The accounting information mainly uses for to process the enterprise to manage the data which in the process the value movement produces, according to the stipulation accounting system, the laws and regulations, the method and the procedure, processes them is helpful to the policy-making financial information and other economic informations.Will reflect the past through information provision with the use the economic activity, the control at present economic activity, the forecast future economic activity. Along with the economic activity frequency and complex, accountant involves the scope the expansion, accountant develops important promoter action at the same time to the economy, the accounting information genuine and fake or not is relating investor's decision-making and the result directly. Because the accounting information distorts, enables the accounting report the data not to have the reliability, the authenticity, usefulness, enables the enterprise the financial report to reflect the economic activity correctly, not only relates to unit's production management and the budget implementation situation, moreover the serious attack investor's confidence, has affected stock market's healthy development, even also can affect the entire national economy normal operation, the national macroscopic economy decision-making and the regulation, but also can cause investor's decision error, serious when will cause the social economy order the confusion.

Key words: Accounting；information；quality control

　　　会计信息是决策者进行决策的重要依据之一，会计信息最基本的质量特征就是对决策的有用性，真实、可靠、及时的会计信息是保证信息使用者做出正确决策的基本前提和条件，其质量的高低将直接影响到决策者的决策及其后果。目前‚我国会计信息质量比较低劣‚主要表现在会计核算资料不真实‚刻意掩盖真实的经营状况和成果‚人为调整损益‚改变盈亏结果;在资产计价上‚不能真正反映资产的实际数额‚背离客观实际‚造成国有资产损失。