长期以来,我国一直重视会计信息质量,在立法、政策等方面不断建立健全相关制度。但现实经济生活中,会计信息失实、失真,甚至做假帐的现象仍然很严重。人们试图从经济体制、会计制度、企业制度、法治等方面去分析会计信息存在质量问题的原因,也有人试图从职业道德教育方面下手去提高会计信息质量。但是,我们认为,要从根本上提高会计信息质量,首先要找到问题产生的根源,并针对这一根源采取相应地改进措施。特别是我国加入“WTO”后,提高会计 For a long time, our country has always attached great importance to the quality of accounting information, and constantly established and perfected relevant systems in terms of legislation and policies. However, the reality of economic life, the accounting information is false, distortion, and even the phenomenon of false accounts is still very serious. People try to analyze the reasons for the existence of quality problems in accounting information from the aspects of economic system, accounting system, enterprise system and rule of law. Others try to improve the quality of accounting information from the aspect of professional ethics education. However, in our opinion, to fundamentally improve the quality of accounting information, we must first find out the root causes of the problems and take measures to improve them accordingly. Especially after China joins “WTO”, improve accounting