| Accounting information plays a great part both in information propagation and investment decision. By using the principle of property right theory and game theory, the dissertation describes the present situation and reason of our country's accounting information quality in general. And then gets a conclusion that to improve the quality of accounting information, the fault action of enterprise should be restrained with market means and system guarantee in the conduct of rule of market economic.Firstly, the basic theory of accounting information was analyzed, and which quality character system should be possessed for high quality accounting information was talked about. Then the situation and the problem of recent accounting information were described in every quality character which the paper has talked about, and a simple compare in the accounting information between our country and America was posed. By analyzing the rights and duties of related investor and conflict of interests, find the reason of low accounting information quality is the information asymmetry between manger and proprietor of property. There are two ways to change the feeble position, the first way is the improve of proprietor of property's control ability, and the second way is decreasing the contradiction in the proprietor of property. Certainly, a good market can't get out the help of system. Apart the reason of market, the paper analysis the aspect of system and others which may inspect accounting information quality, some advices are expounded too. |
