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.
如何构建一个合理的财务报告信息质量保障体系以提升财务报告信息质量，已成为一个世界性的难题。
How to construct a reasonable safeguard system of financial reporting information quality to promote financial reporting information quality has been a worldwide difficult problem.
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