会计质量的高低,直接关系到会计职能的发挥和会计目标的实现。会计信息越精确、充分、及时,会计质量越高。只有在准确、及时、充分的会计信息的基础上,才能正确地做出企业经营决策,取得预期的效果。因此,会计质量的评价应分为两部分:会计信息质量评价和会 The level of accounting quality is directly related to the accounting functions to play and the realization of accounting objectives. The more accurate, full and timely accounting information, the higher the accounting quality. Only on the basis of accurate, timely and sufficient accounting information, can we make the correct decision of business management and achieve the expected result. Therefore, the evaluation of accounting quality should be divided into two parts: accounting information quality evaluation meeting