Research On The Macro-Safeguard System Of Accounting Information Quality

The quality of the accounting information is related to achieving the accounting target and influences accounting information users making investment decision and forecast. Therefore, the issue of ensuring the accounting information's quality is keeping a hot topic among each country's government, academe and so on. Discussion and research from different aspects have been done by experts and scholars and also each country's chief department is actively promoting of construction on safeguard system of corporate accounting information. However, in nities of 20^th century, irregularities on accounting by American Enron Co. called investors' attention to quality of accounting information. The same in China, although the government has put much effort on safeguard of accounting information and has published a series of administrative actions in respect of legal provisions, which resulted in little effect. The situation with low quality and distortion of accounting information is not settled once and for all, instead, accounting information lies becomes increasingly worse, which brings all walks of life's question and attention on the accounting information disclosed by company.Just in this context, through study former achievements on accounting information quality, the author works out that the information quality problem's existence is caused by a number of elements. Quality of accounting information cannot improve depending on improving a certain aspect. Thereby, this paper sets out three significant elements, which influence the quality of accounting information; they are system of accounting management , accounting statute construct and management of accountant personnel. According to investigation and analysis on the current station and insufficiency from the two aspects and reference the advanced experiences of USA in this aspect, then relevant countermeasures and proposals are brought for constructing a perfect and systematic macro-safeguard system of corporate accounting information quality.