目录
摘 要······························ 1
一、会计信息质量定义······················· 1
1.会计信息含义·························· 1
2.会计信息特征·························· 1
二、我国会计信息质量现状分析··················· 1
1.会计信息质量不高························ 1
2.信息失真···························· 1
3.会计信息披露不真实······················· 1
三、会计信息失真的成因分析···················· 2
（一）外部会计环境对信息失真的影响 ··············· 2
1.法律，会计制度，会计准则不完善················· 2
2.外部监督不严谨························· 2
（二）内部会计环境对信息失真的影响················ 2
1.经济利益者和经营者对权力的把控················· 2
2.存在内部会计造假问题 ····················· 2
3.内部管理体系不完善······················· 2
4.会计人员素质不高························ 3
四．防止会计信息失真的途径···················· 3
（一）外部环境 ························· 3
1.规范会计法规，完善会计准则··················· 3
2.加强企业外部建设，维护会计法规 ················ 3
3.提高会计信息质量意识······················ 3
（二）内部管理 ························· 3
1.建立高质量的会计监督体系···················· 3
2.提高企业管理层综合素质 ···················· 3
3.提高会计人员的综合素质 ···················· 4
结语······························· 4
参考文献····························· 5
内容摘要：目前，基于我国法律法规的角度来看，会计信息既强调可靠性又强调信息相关性，这两个会计信息质量特征对决策信息有用性有着比较明确的要求。但事实上，我国现阶段的会计信息在可靠性和相关性方面仍存在诸多问题。因为我国目前的会计信息只有在极少数的经济决策中使用，利益相关者对信息的相关性要求也不高。所以完善我国会计信息质量相关制度和企业体制尤为重要，对我国会计信息披露以及信息质量都有着十分重要的作用，也防止信息失真的发生。
关键词：信息失真；现状分析；失真成因；防止方式
