会计信息质量英语

The analysis about factors influencing features of accounting information quality

AbstractAccounting information as an important component of the economic information, must meet the needs of users of accounting information in the decision-making, and promote an effective allocation of social resources, playing a role in the market effectively operated by accounting information. Meanwhile, due to its monopoly ,externality of production, and publicity of information, and the asymmetry between the accounting information users, the accounting information being a valuable scarce resource, the market mechanism cannot make it to achieve the optimal allocation of praetor. In the short term of our country, there exist many problems in the current accounting information regulatory process, which seriously affected the efficiency in the use of accounting information.This article expounds the characteristics of accounting information and the deficiency of supervision, and puts forward some feasible suggestions to improve the quality of accounting information.[key words] the failure of accounting information ,internal control, the deficiency of supervision government regulation