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会计信息失真治理的法律思考

         

摘要

随着经济的发展,会计信息质量越来越为社会各界所关注,通过立法,治理会计信息失真,确保会计信息质量,显得日益重要.本文在深入分析现行立法缺陷的基础上,提出在新形势下对会计信息相关法律制度加以完善的具体措施,从而为提高会计信息质量起到保驾护航的作用.%With the development of economy, the quality of accounting information is more and more concerned by the society. So it is more and more important to control the distortion of accounting information and ensure the quality of accounting information through legislation. Based on the analysis of the defective foundation of the current legislation, this paper proposed specific measures to perfect the accountine information legal system under the new situation, so as to imrjrove the oualitv of accounting information.

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