Study Of The Impact Of New Accounting Standards On The Quality Of Accounting Information

February 15, 2006, the Ministry of Finance officially released 39 enterprises accounting standards, including a basic norms and 38 specific accounting standards. It is Symbolizes that adapts with the socialist market economy, and with the International Financial Reporting Standards fully coordinated, covering various economic enterprises of all types business, independent of the implementation of the basic accounting system established basically. After new criterion issue, has aroused the community widespread interest, the domestic scholar separately from the criterion formulation, criterion development as well as criterion quality rating carries on the discussion , and has made many progresses. This also shows that the Accounting academics in china pay more attention to the accounting standards' research than the accounting standards' implement.This paper first reviews our country accounting standards construction and the development process, and has made the simple summary to the criterion construction achievement and the law of development. From the formulation's background and goal , carrying on the analysis to the new accounting standards system, and discussing primarily the influence of the new accounting standards to the accounting information quality , including positive and negative two aspects. Generally speaking, the new criterion's promulgation has been definitely advantageous to the enhancement of the accounting information quality .Based on this ,this paper thinks that the high grade accounting information not only needs the high grade accounting standards , moreover needs on efficient enforcement mechanism , namely accounting standards' execution is more important than the accounting standards itself, this has provided the basis for the further research in the under.Along with research thorough, the people realizes gradually to, if lacks the efficient enforcement mechanism, will be unable to guarantee that the accounting standards to be enforced. Currently speaking, we can't find the systematic literature material about the enforcement mechanism of the accounting standards , and the related research fragment disperses extremely. This article is profiting from the existence information fully, dividing the enforcement mechanism of the accounting standards into the internal and external mechanism, and discussing separately . construct perfect carries out the mechanism to propose own opinion and the suggestion/Last, this paper proposes own opinion and the suggestion about How to construct perfectly the enforcement mechanism.