最后，对我国上市公司会计信息质量提出建议。
Finally, this article ends with providing some advice for the public companies regarding the improvement of accounting information quality.
提升会计信息质量乃是一个国际性难题。
Improving accounting information quality becomes one of the international difficulties.
会计信息质量特征与会计目标密切相关。
Characteristics of accounting information quality are closely related to accounting goal.
而会计造假是降低会计信息质量的罪魁祸首。
Accounting fraud is primarily responsible for the lowering of accounting information quality.
通过这样的分析试图得到提高会计信息质量的途径。
Attempts through such analysis to obtain improves the accounting information quality the way.
会计信息质量特征是由会计目标和会计环境影响的。
Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it.
审计独立性对会计信息质量的影响间接却又十分重要。
Auditing independence has an indirect and important effect on accounting information quality.
选择合适的会计确认基础，是保证会计信息质量的前提。
The prerequisite to ensure the quality of accounting information is to choose proper accounting confirmation basis.
对会计信息有用性的要求是通过会计信息质量来实现的。
The requirements of usefulness of accounting information are reached by accounting information quality.
上市公司会计政策的选择与会计信息质量有着密切的关系。
Appear on the market the choice of company treasurer policy and accountant information quality are having close relationship.
第五章是对会计目标和合并报表会计信息质量的研究展望。
The fifth chapter proposes research prospect of the accounting goal and accounting information quality of the combined accounting statements .
在此基础上，提出了提高我国商业银行会计信息质量的对策。
In this foundation, proposed the countermeasure of improve commercial bank accounting information quality in our country.
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.
由此说明，上市公司治理结构的缺陷是影响会计信息质量的重要原因。
Thereout, imperfection of listed company govern construction is a important reason of influence accounting information quality.
电子商务环境下会计信息质量特征必须赋予新的内涵，增添新的内容。
The quality features of accounting information should be endowed with new intension and added with new meaning.
世界许多国家和国际组织都以不同形式对会计信息质量特征做出规定。
Many countries and international organizations make some regulations for the character of different kinds of accounting information quality.
本文对董事会质量与会计信息质量之间关系的相关文献进行了简要回顾。
This paper reviews relevant literatures about the relationship between the board of director and the quality of accounting information.
如何提高会计信息质量，是会计理论界和实务工作者值得深入研究的课题。
Profound researches should be made both in theory and practice circle on how to improve the quality of accounting information.
分析性复核贯穿于审计全过程，是一个全程性的判断会计信息质量的方法。
Analytical review run through all the auditing courses, it is a full course method of judging accounting information quality.
最后针对经营成果失真这一普遍现象，提出若干建议，以提高会计信息质量。
Finally, it puts forward a number of Suggestions being aimed at the previously mentioned common phenomena to improve the accounting information quality.
资产减值会计准则的出台，规范了企业会计核算行为，提高了会计信息质量。
Asset impairment of accounting standards issued, which standardizes the enterprise accounting behavior, improve the quality of accounting information.
会计行为优化是规范会计行为、提高会计信息质量、保护投资者利益的需要。
The optimization of accounting behavior involves standardizing accounting behavior, improving the quality of accounting information and protecting the interest of investors.
从经济学的角度分析了会计信息失真的原因，探讨了提高会计信息质量的对策。
This paper analyzes on the reasons of accounting information distortion from the Angle of economics, and probes into some countermeasures for improving the accounting information quality.
在分析了我国内部控制与会计信息质量现状的基础上，进一步提出了改进措施。
It further puts forward improving measures on the basis of analyzing interior controlling and current qualities of accounting information in China.
中国企业会计信息质量和会计监督问题，近年来一直是会计理论界研讨的热点。
The problem of Chinese enterprise accounting information quality and accounting supervise is a hot discussion in accounting theoretical world.
所以本文从试图讨论会计信息失真的原因出发，提出提高会计信息质量的对策。
Therefore, this paper attempts to discuss the reasons of accounting information distortion, the measures to improve the quality of accounting information are put forward.
为此，应采取相应的对策提高会计信息质量，以便更好地为会计信息使用者服务。
Therefore, some measures should be taken to improve the accounting information quality and thus it can serve the users well.
基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
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