Study On Government Control Of Accounting Information Quality

Accounting information is an important component of capital market information, which is the main basis for the external stakeholders to make economic decision. However, a series of worldwide financial fraud cases of a serious shake on the public's confidence in the quality of accounting information. Our country's accounting information quality of listed companies is also not optimistic.The paper defines the related concepts, research on results of the reviews about government control, analyses the condition of accounting information quality in Chinese securities market through charts and data, researches on the reasons for low efficiency of the government control, which including accounting information supply-demand gap, finding and handling problem is slow, punishment is biased towards administrative means. In all, improving the efficiency of government control is practically urgent.Then the paper analyses the accounting information flow path, introduces quality management system, which is the concept of enterprise product quality control model. In the control model of the accounting information quality, we set up a standard, detection-assessment, and feedback steps, which form a closed-loop control circuit.Finally, this paper specifically studies on government control measures. On the stage of information generated, government should control accounting norms, put forward some advices to enhance the control effect. On the stage of information disclosure, government should build the early warning monitoring system, which includes monitoring body, monitoring signals collection, diagnostic system and rating reporting system. Against irregularities, government should punish violations of the producers of information. This paper proposes two-pronged approaches. Justice system reform should be the one hand, on the other hand should be strengthened to punish acts of dishonesty, for increasing the violators of the moral cost.