New Accounting Standards And Accounting Information Quality Of The Relationship And Impact Studies

Looking back to the Chinese capital market experience of more than 10 years, that rains and winds process, the big cases pile up one after another, "accounting record" of the profits turns into "the accounting create" of the profits, accounting information lose to really have already become the cancer that is hindrance the capital market to have the preface development healthily, this problem of accounting information quality is highly anticipated already, lifting up the argument matter agenda. The enterprise accounting standards is a kind of technique norm on the information quality controlling, is the basis of accounting information quality in foundation and exposure. Accompanying with 2006 new enterprise accounting standards carrying out, it has important theories meaning and practical value that researching on the relation and influence between new accounting standards and accounting information quality. Drawing lessons from the related research results at home and abroad, this text adopts normative research and positive research combined together and launches textual treatise:Firstly, the theoretical analysis to the establishment and change of enterprise accounting standards in China . Based on concluding and inducing the model and characters of enterprise accounting standards making, The author defines the contents of accounting standards in china and induce the dynamic state of development; Then research on the change of enterprise accounting standards combined with the system economics.Secondly, based on defining accounting information quality characteristic and dialectical analysis the two greatest characteristics of credibility and relativity accounting information quality, argue the relation between enterprise accounting standards as an institutional arrangement and accounting information quality .On the basis of above theoretical analysis, emphasize on the new enterprise accounting standards to the influence of accounting information quality :The new enterprise accounting standards raises accounting information quality to some extent, but also provide a possibility for accounting information lost to really.The End, combined with the main varieties of the new enterprise accounting standards, make use of the revise of JONES model to the implement result of concrete accounting standard-《enterprise accounting standard No.32-Interim Financial Reporting》,using empirical methods; On this basis, I will try to explore an effective way for improving the quality of accounting information from the tripartite relationship between the people.