摘要:随着我国市场经济不断的向前发展 ,会计信息质量更是在经济生活中显得日益重要。会计信息最基本的质量特征就是决策有用性，会计信息的质量直接关系到决策者的决策及其后果。在我国，提高会计信息质量是当前会计工作的中心任务，也是广大投资者对会计人员提出的迫切要求。然而当今企业会计信息质量失真现状严重，会计信息质量虚假案例举不胜举。许多会计人员由于各种原因，虚构会计信息，这不但损害会计人员的自身利益，更会扰乱市场经济的正常秩序，严重阻碍了市场经济的发展。可见，提高会计信息质量则势在必行。

关键词：会计信息质量、浙江JY集团、信息失真

Abstract:As China's market economy continues to imporve, the quality of accounting information in economic life is becoming increasingly important. Qualitative characteristics of accounting information is the most basic decision-usefulness of accounting information quality that directly related to the decision makers and their consequences. In China, improving the quality of accounting information is the central task of the current accounting, but it is also the majority of investors, the accounting officer of an urgent requirement. However, the quality of accounting information in today's corporate status of a serious distortion, false accounting information quality cases abound. The number of accounting personnel for various reasons, fictitious accounting information, which not only damage the interests of the accounting staff,but also will disrupt the normal order of market economy, a serious impediment to the development of market economy. Visibly, that is imperative to improve the quality of accounting information.

Key Words：Quality of Accounting Information; Zhejiang JY group ;Information distortion

　　　会计信息质量是困扰经济生活的历史性的、全球性的课题，因为它直接关系到一个国家资本市场的发展以及经济运行的稳定。从国际上说其研究意义在于有利于国际资本市场的发展及跨国集团的规范和各国会计制度与会计准则的协调。在经济全球化的背景下，资金的流通速度变得更加快，这为投资者提供高质量的会计信息以便高效果、高效率的作出投资决策，加快资金周转速度，促进整个资本市场的良性发展，这将成为全世界关注的问题；从中国的国情来看，有利于进一步规范整个国家的经济运行体制和加强国家的宏观调控。会计信息越是高质量就对决策越有用，企业提供高质量的会计信息势必会提高国家的决策准确性，提高宏观调控政策对市场的影响程度。