Purifying accounting environment and improving the quality of accounting information

Accounting information is playing a more and more important role in the operation of the national economy. But the phenomenon of false accounting information is quite common in accounting practice.The following four reasons-the legal environment,the system of accounting supervison,the assessing index and the mechanism of interest motivation-result in the appearance of this phenomenon.Therefore,in order to purify accounting environment and improve the quality of accounting information,regulations should be perfected, supervision enforced,internal controls established and the quality of accountants be improved.