It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.

高质量的会计准则是否会导致高质量的财务报告历来是一个饱受争议的问题。

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Accounting standard and their accounting environment support each other, and the high quality accounting environment is the basis of carrying those high quality accounting standards.

会计准则与会计环境相互依存，高质量的会计环境是高质量会计准则得以实现的基础，而高质量会计准则的实施会促使我们积极改善会计环境。

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High-quality accounting information is based on high -quality accounting standards, and different accounting standard setting models have vital importance on accounting standards quality.

高质量的会计信息要以高质量的会计准则为前提，而不同的会计准则制定模式将对会计准则质量产生重大影响。

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