The Screening Study On List Companies Based On The Credibility Of Accounting Information

The accounting information reflects the development of list companies.With the development of information technologies, majority of investors can get a lot of relevant information from various sources,but it need a lot of time to screening these informations,which may be true or false,so the most popular listed company is the one with high credibility of accounting information.Looking this ,I do a research on the screening methoy of credibility of accounting of the list company,and also hope to establish a screening system for the credibility of accounting information.Firstly I have defined the concept of the credibility of accounting infourmation,taken analysis on the influencing factors, and Established a screening system for the credibility of accounting information. This system is divided into four layers, each layer has a certain selection criteria, the four layers are the real layer, independent layers, fair layer and credible layer. But there is an important criterion , the accounting information must be true ,is very difficult to identify ,we need to establish a model to settle this problem.Therefore, this text has established the recognition model of the authenticity of accounting information with the logistic regression analysis methoy, and takes two tests to verify the scientific and advanced of the model.The result of the test confirms the scientific of 83.9% of the average prediction accuracy rate and the advantage of the modle with the contrast model.The modle solves the problem of the screening system, so that the system is sound and complete, and we can make practical application in the futher time.