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The Study On The Quality Of Our Listed-corporation's Accounting Information

Posted on:2004-12-25Degree:MasterType:Thesis
Country:ChinaCandidate:Y Q FuFull Text:PDF
Abstract/Summary:PDF Full Text Request
"The more the economy develop, the more important the accounting is. " With the development of our economic construction, the effect of accounting information is becoming increasingly important. It is used in economic decisions for economic construction more and more. To ensure the Tightness and efficiency of economic decisions, to ensure the movement of economic construction, we must ensure the high quality of accounting information that is used. The listed - corporation is a joint of a series of contract, which involves a lot of people who need the accounting information to make relevant decisions. Therefore, ensuring the quality of its accounting information becomes more important. In our listed - corporations, the quality of accounting information is lower, which involves a lot of false information. So the paper plans to study the quality of our listed - corporation's information.Firstly, the paper studied the quality character that the high - quality information must have. Then the paper introduced the statement of our listed - corporation's accounting information and concluded that "the quality is lower, and a lot of false information exists. " The false accounting information made many bad effects. It made the resources assignment of stock - market inefficient, made the investors and debtors bear much loss, made corporations have lower efficiency. Then what did the false accounting information result from? The paper analyzed the reason from the Game Theory's view, and concluded that there was no efficient equilibrium at the moment not only in the system assignment but also in the Corporate Governance, which couldn't put an end to false information in essence. The paper gave some relevant suggestions to the existing problems, hoping to help to improve the quality of the accounting information of our listed - corporation.
Keywords/Search Tags:Listed- corporation's Accounting Information, Quality, Economic Result, Game Theory
PDF Full Text Request
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