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Discussion On Improving The Quality Of Stock Company Accunting Information

Posted on:2003-10-10Degree:MasterType:Thesis
Country:ChinaCandidate:Z NingFull Text:PDF
GTID:2156360065960928Subject:Forestry Economics and Management
Abstract/Summary:PDF Full Text Request
The reconstructing of enterprises to stock companies and the negotiable securites exchange in the market after they come into being are revolution of Chinese economy system,which has the meaning of lining out the era.The thesis is based on the transformation of Chinese accounting target,and challenges to the questions of accounting information quality.On the influence of accounting rule internationalization and other aspects.the thesis affirm sufficiently the great driving function to which stock system gives in Chinese accounting idea progress,at the same time it disclose the transformation background of Chinese accounting system and its main content.The stress of this thesis is to make theoretics analysis of accounting information quality.and anatomizes the accounting information quality actuality of Chinese stock companies,so as to bring forward the countermeasures of improving accounting information quality of stock companies.The thesis takes for that accounting information quality features are of deffrent levels.the leading features are relativity and reliability. In china ,the reliability ,that is to say ,the facticity,neutrality and checkablity should be think much more.For this Chinese accounting system and rule have been modified many times to close to the international rule step by step up to date.The paper depending on the exemples of information distortion of Chinese stock companies which come into the market,points out that in china the distortion questions of stock company accounting information are serious,and anatomizes practically the causes and harms from the inside and outside conditions ,and the diathesis of persons engaged in this field.In the end ,the thesis brings forward five countermeasures on how to improve accounting information quality of stock companies.
Keywords/Search Tags:stock company, accounting information, accounting information quality
PDF Full Text Request
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