1. Strengthen the training of financial personnel and attach importance to follow-up education.

2. Improve the supervision system and strengthen the supervision responsibility of accounting information distortion.

3, standardize financial accounting behavior, strengthen the basic work of accounting.

4. Increase penalties for enterprises that repeatedly violate the rules.

The quality requirements of accounting information mainly include reliability, relevance, understandability, comparability, substance over form, importance, prudence and timeliness.

1, reliability

Reliability requires enterprises to confirm, measure and report on the basis of actual transactions or events, truthfully reflect all accounting elements and other relevant information that meet the requirements of confirmation and measurement, and ensure that accounting information is true, reliable and complete.

If the accounting information provided by the financial report is unreliable, then the accounting information must be based on reliability to be useful. It will mislead or even lose the decisions of investors and other users.

Step 2 connect

Relevance requires that the accounting information provided by enterprises should be related to the economic decision-making needs of investors and other users of financial reports, which is helpful for investors and other users of financial reports to evaluate or predict the past, present or future situation of enterprises.

Whether accounting information is useful or valuable depends on whether it is related to users' decision-making needs, whether it helps to make decisions or improves their decision-making level. Relevant accounting information should be able to help users evaluate the past decisions of enterprises, confirm or correct past relevant forecasts, thus having feedback value. Relevant accounting information should also have predictive value, which is helpful for users to predict the future financial situation, operating results and cash flow of enterprises according to the accounting information provided by financial reports.

Correlation requirements of accounting information quality. In the process of confirming, measuring and reporting accounting information, enterprises need to fully consider the decision-making mode and information needs of users. However, correlation is based on reliability, and the two are not contradictory and should not be opposed. In other words, under the premise of reliability, accounting information should be as relevant as possible to meet the decision-making needs of financial report users such as investors.

Step 3: Easy to understand

Understandability requires that the accounting information provided by enterprises should be clear and easy for investors and other users of financial reports to understand and use.

The purpose of preparing financial reports and providing accounting information is to use accounting information. To make users use accounting information effectively, they should be able to understand the connotation of accounting information. To understand the content of accounting information, it is required that the accounting information provided by financial reports should be clear and easy to understand. Only in this way can we improve the usefulness of accounting information, achieve the goal of financial reporting and meet the requirements of providing investors and other users of financial reporting with useful information for decision-making.

4. Similarity

Comparability requires that the accounting information provided by enterprises should be comparable to each other. Mainly includes two meanings:

(1), the same enterprise is comparable in different periods.

In order to facilitate investors and other users of financial reports to understand the changing trend of financial status, operating results and cash flow of enterprises, compare the financial report information of enterprises in different periods, comprehensively and objectively evaluate the past, predict the future, and make decisions. The comparability of accounting information quality requires that the same or similar transactions or events of the same enterprise in different periods should adopt consistent accounting policies and should not be changed at will.

(2) Comparability of different enterprises in the same accounting period.

In order to facilitate investors and other users of financial reports to evaluate the financial status, operating results and cash flow of different enterprises and their changes. Comparability of accounting information quality requires that different enterprises have the same or similar transactions or events in the same accounting period, and the prescribed accounting policies should be adopted to ensure the consistency and comparability of accounting information, so that different enterprises can provide relevant accounting information in accordance with consistent recognition, measurement and reporting requirements.

5. substance is more important than form.

Substance is more important than form, which requires enterprises to confirm, measure and report according to the economic essence of transactions or events, rather than just based on the legal form of transactions or events. In most cases, the economic essence and legal form of transactions or events within enterprises are consistent. However, in some cases, there will be inconsistencies. For example, although the enterprise does not own the assets leased by financial leasing, the lease term stipulated in the lease contract is quite long, which is close to the service life of the assets; At the end of the lease term, the leased enterprise has the option to purchase assets first; During the lease term, the leasing enterprise has the right to control the assets and benefit from them. Therefore, from its economic essence, the enterprise can control the future economic benefits created by the financial leased assets, and the financial leased assets should be included in the balance sheet of the enterprise as the assets of the enterprise in accounting, measurement and reporting.

Step 6 be important

Importance requires that the accounting information provided by an enterprise should reflect all important transactions or events related to the financial status, operating results and cash flow of the enterprise. In practice. If the omission or misstatement of accounting information will affect the decision-making of financial report users such as investors, then the information is of great significance. The application of importance depends on professional judgment, and enterprises should follow their own environment and actual situation. Judging from the nature and amount of the project.

Step 7 warn

Prudence requires enterprises to be cautious in accounting confirmation, measurement and reporting of transactions or events, and not to overestimate assets or income or underestimate liabilities or expenses. In the market economy environment, the production and operation activities of enterprises are faced with many risks and uncertainties, such as the recoverability of accounts receivable, the service life of fixed assets, the service life of intangible assets, and the possible return or repair of sold inventory. Prudence in the quality of accounting information requires enterprises to be cautious when making professional judgments in the face of uncertain factors, fully estimate all kinds of risks and losses, and neither overestimate assets or income nor underestimate liabilities or expenses. For example, enterprises are required to make provision for possible asset impairment losses, and confirm expected liabilities such as warranty obligations of sold goods, which reflects the prudent requirements of accounting information quality.

Prudent application also does not allow enterprises to set up secret preparations. If an enterprise deliberately underestimates assets or income, or deliberately overestimates liabilities or expenses, it will not meet the requirements of reliability and relevance of accounting information, damage the quality of accounting information, distort the actual financial situation and operating results of the enterprise, thus misleading users' decisions and not meeting the requirements of accounting standards.

8. Timely

Timeliness requires enterprises to confirm, measure and report the transactions or events that have occurred in time, and shall not be advanced or delayed.

The value of accounting information lies in helping owners or other parties make economic decisions, which is time-sensitive. Even reliable and relevant accounting information, if not provided in time, will lose its timeliness, greatly reduce its utility to users, and even have no practical significance. Realize timeliness in the process of accounting confirmation, measurement and reporting. First, it is required to collect accounting information in time, that is, collect and sort out all kinds of original vouchers or vouchers in time after economic transactions or events occur; Second, it requires timely processing of accounting information, that is, in accordance with the provisions of accounting standards, timely confirmation or measurement of economic transactions or events, the preparation of financial reports; Third, it requires timely delivery of accounting information, that is, according to the relevant time limit stipulated by the state, the prepared financial report will be delivered to the users of financial reports in time for their timely use and decision-making.