摘要:隨著市場經(jīng)濟的不斷發(fā)展，會計信息越來越受到社會的關(guān)注，對會計信息的質(zhì)量、范圍等方面的需求也越來越高了。目前，我國的會計信息質(zhì)量問題主要表現(xiàn)為會計信息的失真，會計失真嚴(yán)重干擾了信息使用者的預(yù)測與決策，破壞了社會經(jīng)濟跌序，影響社會資源配置。

　　　會計信息失真問題一直以來都是個世界性的問題，高質(zhì)量的會計信息是市場經(jīng)濟健康運行的基礎(chǔ)，為了提高會計信息的質(zhì)量，我國會計界和證券業(yè)界作了大量的努力，不僅制定了大量的會計核算規(guī)范和會計信息披露規(guī)范，還為相關(guān)規(guī)范的執(zhí)行設(shè)置了嚴(yán)格的監(jiān)管制度，可是，從西方國家到我國會計舞弊案件層出不窮，而要保證會計信息質(zhì)量的前提之一就是存在一個高質(zhì)量的評價標(biāo)準(zhǔn)。會計信息的質(zhì)量標(biāo)準(zhǔn)是評價、衡量財務(wù)會計信息質(zhì)量的標(biāo)準(zhǔn)和尺度，也是衡量會計工作有效性的重要標(biāo)準(zhǔn)。

關(guān)鍵詞：會計信息質(zhì)量，評價標(biāo)準(zhǔn)，新會計準(zhǔn)則

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

　　　會計信息質(zhì)量是一個相對抽象的概念，采用單一的方法來對其進行評價并不能全面反映其真實面貌。由于我國資本市場的不完善性，評價會計信息質(zhì)量所參考的會計報表也并不完全可靠和真實；另外，會計信息的使用者不同，評價信息質(zhì)量的角度也不同，對可靠性和相關(guān)性的側(cè)重點也不同，導(dǎo)致目前會計信息質(zhì)量評價無法采用一個統(tǒng)一或通用的方法體系。諸如上述種種原因，會計信息使用者在評價會計信息質(zhì)量時．應(yīng)結(jié)合信息需求、評價思路和評價目標(biāo)，明確自己的側(cè)重點，同時結(jié)合其他會計信息質(zhì)量特征構(gòu)建一個適用的評價體系。