The Reconstruction Research Of Accounting Information Based On The Angle Of Performance Appraisal

In the parent company and subsidiary company system linking with property rights, parent company and subsidiary company are independent legal body of enterprise. Faced with different subsidiary companys distributed to different sectors, different regions and in different stages of development,to the parent company, how to quantify the performance appraisal is an important feature in the business management. At the same time, as the important reference index, accounting information plays an important part for the prevention of information, promoting enterprise development establishing restrained mechanism to encourage the implementation of the subsidiary companies, ensuring that the group company entering continuous improvement.The major difference between stakeholders theory and the traditional the supremacy theory of shareholders is that the development of a corporation isn t exempt from all stakeholders'participation, such as the shareholders, the creditors, employees or customers, suppliers, etc. From this sense, enterprises can be regarded as a controling and managing professional investment arrangements,of course it must serve for stakeholders,not just for shareholders. Enterprises is not only survival for the shareholder, many stakeholders are influenced by the business decisions and also affect business decisions.From the perspective of the performance appraisal,,it discussed the changes process and the status in performance appraisal of the group, then analyse the Group's performance evaluation to the impact of accounting information. On this basis, it proposed reconstruction of accounting information is based on the performance evaluation of the main requirements, prepared in accordance with GAAP accounting information. it does not change the financial reporting and accounting methods which inconsistent with the accounting information for the reconstruction of local adaptation behavior,. Finally put forward the reconstruction of the accounting information strategy and Case analysis.Hope that by the above analysis, would enable the performance appraisal more completely,enhance transparency of the accounting information,reduce the information asymmetry level and fully arouse enthusiasm of the stakeholders in the corporate governance.