CAJ | 학술논문

笔者认为，让业界专家、学者头痛的是，如何解决会计信息产品存在质量缺陷这一历史性、国际性的难题，会计信息质量是否达到一定的水平是衡量一国是否达到会计强国的重要标志。本文从上市公司定期“生产”的会计信息这个“有形产品”存在质量缺陷的现状出发，分别从各个环节来探讨导致会计信息产品存在设计缺陷、制造缺陷、警示缺陷的原因，并试着提出完善和解决上述三种缺陷的相关路径，将会计信息产品纳入产品质量控制流程。
필자인위，양업계전가、학자두통적시，여하해결회계신식산품존재질량결함저일역사성、국제성적난제，회계신식질량시부체도일정적수평시형량일국시부체도회계강국적중요표지。본문종상시공사정기“생산”적회계신식저개“유형산품”존재질량결함적현상출발，분별종각개배절래탐토도치회계신식산품존재설계결함、제조결함、경시결함적원인，병시착제출완선화해결상술삼충결함적상관로경，장회계신식산품납입산품질량공제류정。
The author thinks that a headache of the industry experts, scholars is how to solve the historical and international problem of quality defect in accounting information product. The level of accounting information quality is an important symbol of a country's accounting power. Starting from the current situation that the "tangible product"-accounting information regularly "produced" by listed companies has quality defects, this article analyzes the reasons for the design defect, manufacture defect and warning defect of accounting information products. Related means to improve and solve the defects above are presented and the accounting product is brought into the product quality control process.