Study Of Guarantee System Of The Accounting Information Quality

Accounting is more important while the economy more develops. Along with the economical development and the socialized production, any industry, any department and any unit's economic activity is all impossible to be independent beside the social economy life, each enterprise all has the very complicated relation with the outside. Accounting took one kind of entire social general commercial language, undertakes the important responsibility for transmitting economic activity information, enterprise's accounting information is receiving more and more attention. The high quality accounting information is the basis of enterprise management and the scientific policy-making, the source of government to make both macroscopic and microscopic management, and it is also necessary for investors and the stock markets. In our country, the distorted accounting information in the last few years already becomes a big malignant tumor that destructs socialist market economy order and harms the whole nation. This article took the qualitative analysis method, the principle of economics,management and trust, founded on the predecessor's massively studies and absorbed modern enterprise theory thought. Then in view of our country's national condition and enterprise's characteristics, it analyzed factors that affected the accounting information quality on a comprehensive range and objectively pointed to construct a guarantee system to control the quality of accounting information.Firstly, this thesis introduced the principles of modern enterprise theory, explained basic contents of proxy theory, contract theory, property right theory, transaction theory and all of their relations with accounting information. Then it analyzed the unsymmetrical information, the contract incompletion, the property right vagueness and the accounting information production pattern which influent accounting information quality.Secondly, it compared the basic contents of occupational ethics between domestic and foreign accountants, it has pointed out the insufficient aspects and their influence in our country's accounting system.Thirdly, this thesis conducted the thorough research using the economic theory to our country's accounting system, introduced and analyzed the factors which affected space of accounting policy choice and the supply and demand relations of accounting policy.Fourthly, it elaborated the new current economic condition's influence to the accounting environment and which brought the change of accounting information quality, it also illuminated the measurements of constructing guarantee system of accounting information which including accomplished company government structures, mature accounting standards and high occupational ethics.Finally, this thesis summarized contents that already studied at above and pointed out what waits for the further study.