Studies On The Quality Of Accounting Information Of Our Country's Listed Company

With rapid development of stock market, more and more people use accounting information of listed company and it' s function also becomes stronger and stronger in china. The quality of accounting information of listed company not only affects the economic interests of these groups such as investors, creditors who have interested relationship with company, hut also influences the economic and social order of the whole country. In recent years, because the quality of accounting information of our country' s 1 Lsted company has serious problems, which makes the accounting' s economic function be not exerted effectively and misleads flow of resource, it has hurt the investor' s interests. Based on the analysis of present situation of accounting information' s quality of our country' s listed company, this paper thoroughly analyzed the causes which lead to serious problems of the quality of accounting information in our country' s listed company with theories related to accounting action, accounting environment. Then the author thinks the environmental factors such as corporate governance structure, CPA auditing system and present law are the main reasons which affect the quality of accounting information of our country' s 1 isted company. Meanwhile, the author puts forward the corresponding countermeasures to improve the quality of accounting information of our country' s listed company effectively.