Research On The Quality Evaluation System Of Accounting Information Of The Listed Companies In China

The accounting information, especially the study on quality and presentation of the accounting information, it is one of the most important parts in the field of accounting theory and accounting application with further research on accounting information from different aspects, our comprehension about it is much more deeper nowadays. After review the related literature, it couldn't t be hard to find out that the current studies on the subject mainly concentrate on some separate aspects, such as quality characteristics, property and causes of accounting information infidelity. The listed companies are a series of contracted coupling, which is very important to ensure the quality of the accounting information. The quality of accounting information is more inferior in Chinese listed companies. Based on it, this thesis plans to research the quality evaluation of the accounting information, we commence it from separate elements of the accounting information quality, focus on the index and method of evaluation.The thesis discusses the present situation of accounting information infidelity. Based on former studies, this paper analyses the reasons that induce accounting information infidelity by applying the methods of Information Economics and Regulation Economics. The thesis sets up the on the quality evaluation of the accounting information index system of the listed companies, which depends on the research about the quality characteristics of FASB's (finance accounting standards board) No.2 Statement of Financial Accounting Concepts, IASC' Framework for the Preparation and Presentation of Financial Statements, and the quality characteristics in China and the influence of accounting information producing processes. I used the evaluation methods of fuzzy judgment method, efficiency coefficient method and comprehensive method to evaluate the quality of accounting information. By using modern mathematics and statistical method, the author strives to combine the qualitative analysis with quantitative analysis, and beneficially explores the quality evaluation of accounting information. Based on it, the author proves the scientificity of the quality evaluation index system of the accounting information by using a lot of date, and acquires satisfied results. Owing to set up the quality evaluation index system of the accounting information, we could change the present situation that quality evaluation of the accounting information is extremely difficult. It would supply references to supervise and inspect work of the Ministry of Finance.