Research On The Accounting Information's Guarantee Of Our Country's Listed Companies

In the transition process from planned-economy to market economy, Listed companies increase constantly, thereby accounting information becomes the indispensable information resources for the security market operation. However, in recent years, the accounting information distortion becomes increasingly serious and has affected the normal operation and development of national economy and the correct decisions by the accounting information users which has aroused the highly concern by the national authorities and related parties. Therefore, it is of important practical guiding significance to study how to guarantee the authenticity of enterprise accounting information, usefulness of decisions and prevent the accounting information distortion in the most extent.Under these background, firstly this paper analyses the impact factors on accounting information quality, secondly describes the situation of accounting information quality by data from real cases; moreover, analyses the reasons of accounting information quality deterioration from three aspects of theoretical bases, preconditions and system environment, finally proposes the specific safeguard measurements.