Study Of The Quality Of Accounting Information. Transition China Listed Companies

Accounting information distortion is an important expression of the low quality of accounting information. The foreign scholar's research to this question mainly probes into the quality of accounting mfonnation while making economic policy by means of information economic theory. However, the domestic scholar mainly uses the traditional analyses means to study the accounting information distortion and how to administrate it. Though the two lay particular emphasis on each, they emphasize the specific research colony of listed companies. Seeing that the present stage China is situated in the transformation period of economic society So, this article attempts to combine advanced analyses pattern of foreign scholar with Chinese special national conditions, and studies the accounting information question of listed companies in view of quality promoted. As an important form of disclosed accounting information, financial report is a kind of mechanism to make inside accounting information open to the outside (William RScott, 1999). It is the low quality of accounting information that is not merely the internal question of the microecononiic principle part, but also close and relevant with the external running environment of enterprise. So, after reviewing the existing achievement in research of the quality of accounting information both at home and abroad critically, this article starts with two layers of the internal and external running mechanism that determines the quality of accounting information, and launches discussing five respects which are the public goods attribute of accounting information, effective weak tendency of securities market, the space characteristic that accounting policy chooses, the incompleteness of contracts, and system seductive reasons of the iransfomiation period, analyzing the deep origin of low quality of accounting information in detail. And then, on the basis of this, we put forward corresponding administrative ways which are the inside administration of accounting information, the market control of accounting information, the standard disclosure of accounting information, and system innovation, etc. So, make the systematicness analyses frame of the quality of accounting information take shape. However, the quality of accounting information not only has the decisiveness of quality, but also the decisiveness of amount, so must set up a test and assessment system of the quality of accounting information. From another point of view, it is also the important link to improve quality of accounting information. Because of this, this aulicle structures a fuzzy appraisal model that aims at making a test and assessment to the quality of accounting information, and carries on positive examine for the sample with tourism Listed companies.