Research, The Quality Of Accounting Information Of Listed Companies Based On The Sgr

Accounting fraud frequently take place in stock that make people produce the profound doubt to accounting information of credibility, also produce the trust crisis for the listed company accounting information disclosure. The stock market is the place that the resources disposing and the centralization and dispersant of the information. After accounting information disclosure, disseminate at wide on the market, who need accounting information has been sieve, accept, and do a decision. This text is from the current problem of the information quantity that exit widespread in listed companies, summary the existent problem of the accounting information quantity aspect, reveal deeply the reason of produce the problem, being advantageous to the promote listed company accounting information quantity, support the stock market order and the investor benefits, finds out to examine the method that the quantity of the information disclosure. The expectation passes the research to the related contents, attaining the following purpose:The first, build up a model that can examine the quantity of listed company accounting information disclosure quickly and effectively;The second, accounting information that urges the listed company to publish out has the higher clarity, then have the credibility, full, in time the quantity characteristics, Which guide investor to do the right decision, insure the resources to install effectively, raise the quantity of the listed company accounting information to publish, promote the positive healthy development of the stock market.After this text elaborate related concept of accounting information, accounting information quantity and accounting information distortion, analyze accounting information distortion of to the listed company in current Chinese stock, the listed company accounting information distortion is divided into: the economy transaction distortion, the accounting checks distortion and the distortion of the accounting information disclosure according to its contents. This text thinks that accountancy's information loses the true reason is various. But lack a set of valid examination model that go currently to judge the listed company accountancy the information quantity, leading to go into now can keep on the growth rate model.