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1、摘要會(huì)計(jì)信息質(zhì)量問題是指假冒偽劣的會(huì)計(jì)信息質(zhì)量不能滿足使用者的需要，其表現(xiàn)形式通常是會(huì)計(jì)信息失真。在市場(chǎng)經(jīng)濟(jì)體制下，需求決定一切，這是一個(gè)基本規(guī)律。會(huì)計(jì)信息的生產(chǎn)過程也服從這一規(guī)律。即有對(duì)會(huì)計(jì)信息的需要才有會(huì)計(jì)機(jī)構(gòu)生產(chǎn)的會(huì)計(jì)信息。失真的會(huì)計(jì)信息的產(chǎn)生是因?yàn)橛羞@種需求，正如假冒偽劣產(chǎn)品仍有其市場(chǎng)需求一樣。會(huì)計(jì)信息使用者提供怎樣的會(huì)計(jì)信息，不是由會(huì)計(jì)信息的生產(chǎn)和加工者所決定，而是由會(huì)計(jì)信息的需求者決定。換句話說，有什么樣的會(huì)計(jì)信息需求，就會(huì)有相應(yīng)的會(huì)計(jì)信息的生產(chǎn)。因此，虛假的會(huì)計(jì)信息是相對(duì)于虛假的會(huì)計(jì)信息的強(qiáng)烈需求而存在。我們只有從會(huì)計(jì)
2、信息的整個(gè)生產(chǎn)過程去理解會(huì)計(jì)信息，對(duì)會(huì)計(jì)信息的生產(chǎn)過程進(jìn)行控制，才能徹底解決會(huì)計(jì)信息失真的問題。本文主要就會(huì)計(jì)信息質(zhì)量問題的表現(xiàn)、會(huì)計(jì)信息質(zhì)量問題的特征、產(chǎn)生會(huì)計(jì)信息質(zhì)量問題的原因以及如何提升會(huì)計(jì)信息質(zhì)量做出了全面探討與分析。以便對(duì)會(huì)計(jì)信息質(zhì)量有一個(gè)更全面和更新的認(rèn)識(shí)和理解。關(guān)鍵字：新會(huì)計(jì)準(zhǔn)則；失真；會(huì)計(jì)信息ofwork,relationships,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully".Isamustadheretoth
3、eindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissionprocedure,topreventthePartymemberAbstractTheaccountinginformationqualityproblemreferstotheaccountinginformationqualitycounterfeitcannotmeettheneedsofusers,theformisusuallythea
4、ccountinginformationdistortion.Underthemarketeconomysystem,demanddecideseverything,thisisabasicrule.Theproductionprocessofaccountinginformationalsoobeytherule.Thatistheneedforaccountinginformationisaccountinginstitutionaccountinginformationproduction.Distortionofaccoun
5、tinginformationgeneratedbecauseofthedemand,justlikefakeandinferiorproductsarestillthemarketdemand.Howaccountinginformationusersprovideaccountinginformation,arenotdeterminedbytheproductionofaccountinginformationandprocessors,butdecidedbythedemandersofaccountinginformati
6、on.Inotherwords,whatisthedemandofaccountinginformation,therewillbeacorrespondingaccountinginformationproduction.Therefore,thefalseaccountinginformationisrelativetothefalseaccountinginformationdemand.Wecanonlyfromthewholeprocessofaccountinginformationtounderstandtheacco
7、untinginformation,tocontroltheproductionprocessofaccountinginformation,canthoroughlysolvetheproblemofaccountinginformationdistortion.Therearemanyaspectsaboutthequalityofaccountinginformation.Keywords:Thenewaccountingstandards;Distortion;Theaccountinginformationofwork,r
8、elationships,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully".Isamustadheretotheindividual
