The Methodologies And Application Research Of Accounting Information Quality Evaluation On Listed Company In China

As an international commercial language, the accounting information is one important part of the economical information. It is the important basis to make economical decision. The quality of accounting information is directly related to the economical decision for the users of accounting information, then affects the rational disposition of economic resources, affects the natural operation of capital market.How to evaluate the accounting information quality is the urgent problem. In this paper, with discussing the situation of accounting information quality in China and the limitation of the CPA audit and evaluate accounting information quality, based on the demand of《the 2006 Accounting Standard for Business Enterprises》, we established the indexes system of the accounting information quality of listed companies, introduced the theory of fuzzy comprehensive evaluation. The method of comprehensive evaluation on accounting information quality with qualitative and quantitative analyses can solve the problem of the accounting information quality is difficult to evaluate by quantitative, the study is of much significance to improve the accounting information quality in China.