Research On The Relation Between The Cfo Characteristic Variables In Chinese Listed Companies And The Quality Of Accounting Information

The quality of accounting information in China is the hot topics in accounting theory and practice. Through research the relerature, found that most research discourse on the impact of the staff to the quality of accounting information with the theoretical method, and very rare with the empirical method. Therefore, based on the data of 30 listed companies between 2006-2009 by the CSRC fraud penalty in 2005-2007 and 30 faith samples selected from punished listed companies, this paper study the correlation between the Chief Financial Officer (the CFO) characteristic variables and the quality of accounting information by the descriptive statistics,Logistic regression methods, in order to enhancing the quality of CFO to improve the accounting information quality.Firstly, the paper describes research background, purpose, significanceand research status, determined the contents and research methods.Secondly, on the base of review of domestic and international literature, it puts forward the research chance of this paper. Explained CFO, CFO system, the quality of accounting information content, introduce the relevant theory, and compared the national functions and models.Thirdly, by analyzing the relationship of the CFO professional ethics, professional judgments and the quality of accounting information, determine the relevant features of CFO variables, and give the assumptions made in this article based on theoretical analysis.Fourth, studies need to determine the study sample, defined the variables, then the CFO's characteristic variable of the sample company are to be hold descriptive statistics, then established a model, and use SPSS software for date analysis, and obtained empirical results.Finally, according to previous theoretical analysis and empirical results, the thesis forms a set of suggestions for enhance the CFO quality.such as improve the CFO's salary incentives, improve the CFO's professional discretion, strengthen the CFO's professional ethics, nurture the CFO's reputation mechanism, strengthen the CFO's regulations and improve corporate governance, etc.