Influence Factor Analysis Of Accounting Information Quality Which The Listed Company Reveals To The Outside

As the important information of capital market, accounting information and validity of capital market of high quality have obvious positive connection. There is a lot of accounting information, from the point of users, the accounting information can be divided into two parts: for the outside and for enterprise's administrator.For the information used by enterprise's administrator, the influence factor of its quality is generally only limited to the accountant's technological aspect. But for the accounting information which the listed company reveal to the outside, due to the information asymmetry which caused by the separation of the producer and user of accounting information, and the investors' extensive socialized characteristics caused by the dispersive of the stock right, it have special attribute, it is exactly these special attribute that make influence factor of accounting information quality become very complicated and changeable. Therefore, the study on accounting information which the listed company reveals to the outside has a very strong realistic meaning.Firstly, this paper gives an exact definition to the concept of accounting information attribute, and then on, carried on an overall analysis to the attribute of accounting information and pointed out that accounting information has technological attribute, economic attribute and social attribute. And then, from the point of attribute of accounting information, taking the factor analytic approach as the main method to analyze, this paper has analyzed the influence factor of the accounting information under each attribute of accounting information one by one. In the process of analysis, this paper have proposed the accounting's three-dimensional visual angle and three dimensional restrain, and, give a clear interpretation to the inherent logic connection of 'attribute', 'restrain' and 'visual angle'. Finally, this paper has set up a multianalysis frame of the influence factor.In addition, this paper have carried on a simple analysis to the data coming from the capital market of our country, and, on the basis of multianalysis frame of the influence factor, this paper put forward some preliminary measures and suggestions to the accounting information quality which the Chinese listed company reveals to the outside.