摘要:隨著我國市場經濟不斷的向前發展 ,會計信息質量更是在經濟生活中顯得日益重要。會計信息最基本的質量特征就是決策有用性，會計信息的質量直接關系到決策者的決策及其后果。在我國，提高會計信息質量是當前會計工作的中心任務，也是廣大投資者對會計人員提出的迫切要求。然而當今企業會計信息質量失真現狀嚴重，會計信息質量虛假案例舉不勝舉。許多會計人員由于各種原因，虛構會計信息，這不但損害會計人員的自身利益，更會擾亂市場經濟的正常秩序，嚴重阻礙了市場經濟的發展。可見，提高會計信息質量則勢在必行。

關鍵詞：會計信息質量、浙江JY集團、信息失真

Abstract:As China's market economy continues to imporve, the quality of accounting information in economic life is becoming increasingly important. Qualitative characteristics of accounting information is the most basic decision-usefulness of accounting information quality that directly related to the decision makers and their consequences. In China, improving the quality of accounting information is the central task of the current accounting, but it is also the majority of investors, the accounting officer of an urgent requirement. However, the quality of accounting information in today's corporate status of a serious distortion, false accounting information quality cases abound. The number of accounting personnel for various reasons, fictitious accounting information, which not only damage the interests of the accounting staff,but also will disrupt the normal order of market economy, a serious impediment to the development of market economy. Visibly, that is imperative to improve the quality of accounting information.

Key Words：Quality of Accounting Information; Zhejiang JY group ;Information distortion

　　　會計信息質量是困擾經濟生活的歷史性的、全球性的課題，因為它直接關系到一個國家資本市場的發展以及經濟運行的穩定。從國際上說其研究意義在于有利于國際資本市場的發展及跨國集團的規范和各國會計制度與會計準則的協調。在經濟全球化的背景下，資金的流通速度變得更加快，這為投資者提供高質量的會計信息以便高效果、高效率的作出投資決策，加快資金周轉速度，促進整個資本市場的良性發展，這將成為全世界關注的問題；從中國的國情來看，有利于進一步規范整個國家的經濟運行體制和加強國家的宏觀調控。會計信息越是高質量就對決策越有用，企業提供高質量的會計信息勢必會提高國家的決策準確性，提高宏觀調控政策對市場的影響程度。