Research On Accounting Information Quality Evaluation Of The Listed Company

The accounting information of the listed company is the important foundation that allkinds of accounting information users make the investment or financing of economicdecisions, evaluate the operation state in the past and predict the future business performanceof the listed company, improve the operating management of the listed company or makeeffective macroeconomic control to the listed company; With the gradual improvement andrefinement of China's economic system, the functions of the accounting information becomemore and more obvious and outstanding, but the accounting information distortionphenomenon of the listed company is very serious at present. The high and low quality of theaccounting information affects the effectiveness and correctness of its users' economicdecision-making, the reasonable allocation of the various kinds of economic resources in thecapital market, and the normal and effective operation of the social economy. Therefore, theeffective evaluation on the quality of accounting information becomes an inevitable researchtopic. Through reading the relevant literature of domestic and foreign carefully, we can easilyfind that their research on the accounting information quality mainly stay on the level of thecharacteristics, attribute, supervision and distortion of accounting information, as well as theaccounting information quality evaluation mainly focus on the qualitative angle, althoughsome involve the quantitative evaluation even the combination of qualitative and quantitativeevaluation, these They fail to make the outstanding contribution to the effective accountinginformation quality evaluation because that the evaluation standards are not reasonable, andthat evaluation methods are not appropriate, and so on. For that reason, we want to make thedeep research focus on the accounting information quality evaluation of the listed company.From the quality features of the accounting information, we discuss the evaluation indexsystem and the quantitative evaluation model of accounting information quality in the listedcompany.In allusion to the present situation that the accounting information quality of China'slisted companies is low, and that accounting information distortion is serious, and that theaccounting information quality evaluation system is not perfect, through summarizing and absorbing the research achievements of the predecessors, we reasonably definite of theaccounting information quality characteristics of the listed company and form thecorresponding system, on this basis, we construct the evaluation standard of the accountinginformation quality in China's listed company, put generation, processing and disclosure ofthe accounting information in the listed company into consideration, subdivide the qualityfeatures of the accounting information, as well as establish corresponding detailed evaluationindex system. We adopt BP neural network evaluation method to design the accountinginformation quality evaluation model of the listed company combined with the evaluationindex system,apply the two to the specific listed company example, and obtain the idealevaluation results eventually, which confirm the scientific and rationality of the two. Theconstruction on the evaluation index system and quantitative evaluation model of theaccounting information quality in the listed company improve the status that The accountinginformation quality of the listed company is hard to be evaluated effectively, provide a goodway of quantizing the accounting information quality for the accounting information users ofthe listed company and has certain theoretical direction and realistic significance forpromoting the sustainable development of the market economy.