当前,人们对于会计工作议论最多的话题就是会计信息质量问题,上至国家领导人,下至普通民众,对这一问题都极为关注。而这个问题也确实是非常重要的。由于会计信息占了整个经济信息量的70%以上,因而会计信息质量的好坏决定了经济信息的质量,进而影响经济工作决策的质量。但是,严 At present, the most talked-about topic about accounting work is the question of the quality of accounting information, from the state leaders to the general public, who are all extremely concerned about this issue. And this problem is indeed very important. Since accounting information accounts for more than 70% of the total amount of economic information, the quality of accounting information determines the quality of economic information and thus the quality of economic decision-making. However, strict