摘要:會計信息主要用來處理企業經營過程中價值運動所產生的數據,按照規定的會計制度、法規、方法和程序,把他們加工成有助于決策的財務信息和其他經濟信息。通過信息的提供與使用來反映過去的經濟活動,控制目前的經濟活動,預測未來的經濟活動。隨著經濟活動的頻繁和復雜，會計介入范圍的擴大，會計對經濟發展起著重要促進作用的同時，會計信息的真假與否直接關系到投資者的決策及其結果。由于會計信息失真,使得會計報告的數據不具有可靠性、真實性、有用性,使得企業的財務報告不能正確反映經濟活動, 不僅關系到一個單位的生產經營活動和預算執行情況,而且嚴重的打擊了投資者的信心,影響了股市的健康發展,甚至還會影響到整個國民經濟的正常運行、國家宏觀經濟的決策和調控,還能導致投資者的決策失誤,嚴重時將導致社會經濟秩序的混亂。

關鍵詞：會計；信息；質量控制

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

　　　會計信息是決策者進行決策的重要依據之一，會計信息最基本的質量特征就是對決策的有用性，真實、可靠、及時的會計信息是保證信息使用者做出正確決策的基本前提和條件，其質量的高低將直接影響到決策者的決策及其后果。目前‚我國會計信息質量比較低劣‚主要表現在會計核算資料不真實‚刻意掩蓋真實的經營狀況和成果‚人為調整損益‚改變盈虧結果;在資產計價上‚不能真正反映資產的實際數額‚背離客觀實際‚造成國有資產損失。