规范会计行为 提高信息质量

目前，假帐、假报表、假成本、假利润、假亏损等虚假会计信息的大量出现，主要是由不规范的会计行为直接导致。因此，会计行为必须规范化和法律化，通过对会计行为的立法，以规范的会计行为来约束会计信息的制造者、检查者以及使用者，提高会计信息的质量，保证市场经济秩序的正常运行。

Standardizing Accounting Actions and Guaranteeing the Truthfulness of Accounting Information

At present some false accounting information emerges in large amourt,such as forged accounts,forged statements,forged costs,forged profits forged deficit and so on. All these have has resulted from some accounting actions below standards. So accounting actions have to be standardized and some correspording laws have to be made,which will restrain the accountants,the checkers and the users and guarantee the truthfulness of accounting information and the healthy functioning of market oriented economy .