The Effect Of New Accounting Standards On Improving The Accounting Information Quality

Economic globalization and international capital market integration has already become trends of economic development of our times, at the same time with the reform of the economic system of our country. Our accounting management system has already turned to the management mode taking market economy as direction from taking planned economy as direction. In the numerous factors influencing accounting reform, the reform of the economic system, rise of security market and for making accounting practice of our country to integrate with International Accounting Standards can be said main motive forces. Accounting criterion system building up and operation indicates that our country enterprise accounting mode goes through transition to market economy and integrates the international practice really, it is the goal of our accounting reform too.Then since enterprise's accounting criterion was implemented from 2007, is the. criterion successful in finishing the specific goal? Has improved the quality of accounting information? Is making or adopting the high-quality accounting criterion sure to improve the quality of accounting information? This is the question that this text will verify.Firstly ,based on the analysis of the development of accounting standards and reviewing the achievements, deficiency and problems causes, this article discuss deeply the model, theory framework and giving a simple introduction. At last I give my own point on the question of how to weigh the effect of accounting standards. Secondly, We define the standard of accounting information quality .through the analysis on the theory ,because of objective reality of accounting information of economic consequence, we think that. accounting information is the result of whole system environment, the level of accounting information quality is the result of accounting standards.At last, we examine the real example on the overall result since accounting criterion is implemented. Our real example inspection result and our conjecture in theory are unanimous basically: New criterion has improved the value dependence of accounting information notably,and, I put forward my own view on how to improve accounting quality.