对我国会计信息可靠性研究的回顾与述评

会计信息可靠性问题是影响我国会计信息质量的主要问题也是我国学者研究的热点问题。对我国学者从事该领域研究所取得的成果,本文从会计信息可靠性相关概念的界定、可靠性的预警机制、影响因素及其治理对策等方面进行了回顾,总结了研究结论和不足,提出了今后的研究方向。

Summery on the Reliability of Accounting Information in China

The reliability of accounting information is the main issue concerning the quality of accounting information in China, which is one of the hotspots for the Chinese researchers. This paper not only summarizes previous scholarly research achievements and defection but also put up with the future researching direction by describing the definition of the reliability of accounting information (RAI), the alert system of RAI and the main reasons affecting on RAI, as well as the strategies to govern RAI according to our economists' research in this field.