Studies On The Quality Of Accounting Information Based On Difference Of Property Of Enterprises

It is a key point to study on the quality of accounting theory, particularly when our capital market is growing and improving day by day. The quality of accounting information depends on the supply and demand of accounting information. And different property of enterprise leads to different demand of accounting information, having an impact on the quality of accounting information. Meanwhile by considering different demand of accounting information enterprise of different property structure is willing to provide accounting information beneficial to themselves. This paper is the study on the relevance between the property of enterprise and the quality of accounting information, aiming to make recommendations on supervision on accounting information.All of the content will be discussed in 5 chapters.Chapter one is the'Introduction'to this paper which suggests the basic concepts used such as the characteristics of accounting information, property and property structure, in order to provide an theory base of the following discussion.Chapter two is the theoretical analysis on the impact of property of enterprise on the quality of accounting information. Based on the property theory, this chapter discusses what is the impact of the demand and supply of accounting information on its quality.In Chapter three, we discuss the problems which have adverse effect on the quality of accounting information and the reasons of that.In Chapter four, by summarizing audit opinions on the financial information of listed companies in our country I make a conclusion on the relevance between property of enterprise and quality of accounting information.In Chapter five, this paper is willing to provide some advice to improve the quality of accounting information by perfecting the property of enterprises.