【作者】 杨绍洁；

【导师】 杨秋风； 刘铭达；

【作者基本信息】 广西大学 ， 金融学， 2001， 硕士

【摘要】 会计信息质量是连接会计目标与会计信息生产、传递的桥梁和纽 带，本文的论述正是围绕着会计信息质量的现状与未来而展开的。概 括地说，笔者遵循了这样一条写作思路：首先简要介绍会计信息的涵 义与特征，这也是更好地理解会计信息，进而更好地理解会计信息质 量的必经之路；其次致力于我国现阶段会计信息质量特征体系的构 建，详尽剖析了该体系各构成要素的涵义及其相互之间存在的某些矛 盾与协调关系；再者立足于现行会计系统，以文中构建的会计信息质 量特征体系为依据，阐述了会计系统的固有特征对各国会计信息质量 的普遍性影响及我国的特殊国情对会计信息质量所构成的针对性影 响，并相应提出提高会计信息质量的诸多改良性对策与措施；最后， 笔者将视线投向未来的知识经济时代，继粗略构勒出新会计系统的大 体框架之后，又对未来会计信息的质量前景进行了展望。更多还原

【Abstract】 This article concentrates itself on the status quo and future of quality of accounting information which is the bridge to connect accounting objective with the production and release of accounting information. In a word, the author follows such a clue of writing: Firstly, the article introduces the meaning and characteristics of accounting information briefly , which is the necessary way to understand accounting information better so as to understand quality of accounting information better; Secondly, the author tries to establish the system of qualitative characteristics of accounting information of China nowadays , analyzing the meaning of these many qualitative characteristics and the incompatible or compatible relationship between them in detail; Thirdly, based on the existing accounting system and the system of qualitative characteristics of accounting information , it concerns with the generic effect of the inherent characters of the accounting system and the specific effect of the particular state of our country on quality of accounting information, then to give various reformative measures to improve quality of accounting information accordingly; At last, the author views the perspective of quality of accounting information in the future under the general frame of the new accounting system when the era of knowledge-based economy is coming.更多还原