Research On The Problems Of Quality In Accounting Information Of The Chinese Listed Corporation

In the process of the economy activities, the accounting information is the information through access to the accounting practice to reflect the movement of the main economic value, is a key to understand enterprise's financial situation and the outcome of the operation, but also related subjects'management and decision-making. As China's ongoing economic development, the role of accounting information is increasingly conspicuous.The quality of the accounting information in China has been being the focus of the theory realm as well as accounting application, especially the study on distortion of the accounting information keeps pacing on and many scholars have been doing researches from varied aspects in the area, which furthers our comprehension on it. With the preference and study in the related contributions, I find that the current studies on the subject mainly concentrate on some separate aspects, whose defects harm the quality of the accounting information, such as the laws and regulations concerning the accounting, the accounting personnel, the company governance mechanism and the accounting supervision and control. However few studies are basing on the quality of accounting information and trying to create the quality framework, so I try doing some researches on it. After all, the accounting information of high quality is the result demanding the efforts from all respects; only one produces very little effect.Finally with a view to the accounting information of the listed company, I analyze the reliability condition of the accounting information, then put forward the quality framework to guarantee the quality of the listed company's accounting information, with the help of other related suggestions, and hope that could pave a new way on study of our country' accounting information of listed company.