在我国相继加入至世贸组织以后,其会计行业受到了不同程度的影响,尤其是会计标准对信息质量所产生的影响。会计信息主要是市场经济在信息方面的基础,更是重要决策执行的依据,其信息质量直接关系着会计标准。会计信息出现失真现象,会计的信息或数据难以真实反馈出企业所经营活动的经济状况。因此,全面提升会计信息的质量以及标准,将其作为加入至WTO所必须遵循的重要原则,本文针对会计信息的质量标准展开研究。 After China joined the WTO one after another, its accounting profession has been affected to varying degrees, especially the impact of accounting standards on the quality of information. Accounting information is mainly based on the market economy in the information, but also the basis for the implementation of important decisions, the quality of their information is directly related to accounting standards. Accounting information distortion, accounting information or data difficult to truly feedback the economic conditions of the activities of enterprises. Therefore, to improve the quality and standard of accounting information in an all-round way as an important principle that must be followed when joining the WTO, this paper studies the quality standards of accounting information.