A Study On The Relation Of Accounting Criterion And Quality Of Accounting Information

Economic globalization and international capital market integration has already become trends of economic development of our times, at the same time with the reform of the economic system of our country, Our accounting management system has already turned to the management mode taking market economy as direction from taking planned economy as direction. In the numerous factors influencing accounting reform, the reform of the economic system, rise of security market and for making accounting practice of our country to integrate with International Accounting Standard can be said main motive forces. Accounting criterion system building up and operation indicates that our country enterprise accounting mode goes through transition to market economy and integrates the international practice really, it is the goal of our accounting reform too. Point out " in order to meet the socialist need of economic development of market of our country " in accounting criterion general regulation, "unify accountant standard of checking and calculating , guarantee accounting information quality, according to "Accounting law of Republicanism of Chinese people, ", make enterprise's accounting criterion ".Then since enterprise's accounting criterion was implemented from July 1 , 1993, is the.criterion successful in finishing the specific goal? has improved the quality of accounting information? Is making or adopting the high-quality accounting criterion sure to improve the quality of accounting information? This is the question that this text will verify. We define the standard of accounting information quality at first, through the analysis on the theory , because of objective reality of accounting information of " economic consequence", we think that. accounting information is the result of whole system environment, the level of accounting information quality is the result of system arranging, only. relying on accounting criterion unable to get high-quality accounting information. Secondly, we examine the real example on some one concrete accounting criterion –"Enterprise accounting criterion—medium-term financial report" and the overall result since accounting criterion is implemented. Our real example inspection result and our conjecture in theory are unanimous basically: New criterion has not overall improved the value dependence of accounting information notably . Finally, I put forward my own view on how to improve accounting quality of message (1)Improve the quality of accounting criterion ; (2)Perfect the legal environment of implementing perfecting accounting criterion .