上市公司的出现，对我国原有的会计体系形成了很大冲击，在会计信息质量方面显得尤为突出。
The advent of public company has a huge impact on our domestic accounting system, particularly in terms of accounting information quality.
本文的研究结果为建立我国会计信息质量特征体系提供了参考意见。
The result of this study has offered the reference for setting up Chinese accounting information quality characteristic system.
会计信息失真、财务报告及财务分析指标体系的局限性，会影响财务分析的有效性，从而影响投资决策。
The distortion of accounting information, the limitation of financial report and financial analysis target system can affect the validity of financial analysis and influence investment decision.
最后，文章对建立和完善我国企业社会责任会计信息披露体系的问题提出了四项建议性的意见。
At last, the paper puts forward four proposals for establishing a system of social responsibility accounting information disclosure of enterprises.
本文从点(会计数据)到面(会计信息系统)构建了电子商务环境下企业会计的安全控制体系。
From data of accountant to information system of accountant, the paper builds the security control system of corporation accountant in the circumstance of E-commerce.
谨希望通过本文的论述，对我国上市公司环境会计信息披露体系的建立和完善提供有益的参考。
The author hopes to offer instructive reference for establishing and consummating Chinese listing companies' environmental accounting information disclosure system.
所以，构建完善的会计信息披露法律监管体系是各国证券市场建设中亟待解决的难题之一。
So, it has become a urgent problem to establish a perfect supervising system on disclosing accounting information of Listed Company for every country.
第三，对会计信息质量特征进行了深入剖析，并构建了以可靠性、相关性和透明度为核心的会计信息质量体系。
Third, we dissect the quality characteristics of accounting information and build an accounting information quality characteristics chart with reliability, relevance and transparency as the core.
完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。
A finely regulated accounting standards system will include a conceptual framework, standards of recognition and measurement, standard of disclosure.
五是构建会计信息质量保障体系，提高会计信息质量。
To establish the guarantee system of accounting information quality.
事前预防具体包括：加强法制建设，完善会计信息披露体系；
The ways of prevention in advance include: strengthen the legal system;
我国现已初步形成了以《会计法》为主的会计相关法律法规体系，《公司法》和《证券法》以及有关规定相辅相成的上市公司会计信息监管的规范体系。
The preliminary accounting-related legal system has been formed, with the accounting Lawas its body and the Company Law and the Securities Law as its assistants.
第二章，上市公司会计信息监管运行体系的国际比较。
The second chapter is the international comparison of the operating system of accounting supervision system in listed companies.
然后就上市公司会计信息披露质量理论探究，在深入分析了我国上市公司信息披露质量的标准同时构建了我国会计信息质量特征体系。
Then In-depth analysis of Chinese listed companies to disclose information on quality standards at the same time to build Chinese characteristics of the quality of accounting information system.
因此上市公司会计信息的披露需要建立一个真实、及时、完整、准确的信息披露有效性标准体系来评价所披露会计信息的有效性。
Thus accounting information disclosure of listed companies need to create a effectiveness of true, timely, complete and accurate to evaluate the effectiveness of accounting information.
信息技术的影响是最根本的，它直接地、间接地影响着会计信息系统的体系结构的演变。
Last but not least, Information Technology is the radical factor and affects the evolution of the system structure of AIS directly or indirectly.
第五章指出税会差异协调应该是双向的，既要考虑税法对会计信息的需要，又要顾及会计核算体系的建立、健全。
Chapter five is another core of this paper. It points out that coordination of tax law and accounting should be mutual.
本文的研究结果为建立我国会计信息质量特征体系提供了参考意见。
The result of this study has offered the reference for setting up…
本文的研究结果为建立我国会计信息质量特征体系提供了参考意见。
The result of this study has offered the reference for setting up…
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