Accounting Information Credibility Measure Research On Listed Companies

With the rapid development of Chinese economy and the accelerating process of capital market, but the supervision mechanism of securities market is still not perfect. Because these are operational drawbacks in the measurement, recording, reporting and disclosure of the accounting information, some managers of listed companies take illegal means to satisfy their own selfish interests or seek another possibility for their company’s survive, and it seriously damages equities and economic interests of investors and other stakeholders. The credibility of accounting information exactly can act as external standards to test the quality of accounting information. It can help to understand the image of financial and development space more comprehensively. In addition, the formation of a sound accounting credibility measurement system is the need of the enterprise information users making decisions and external regulatory environment and the efficient allocation of resources.Studying credibility measure system in accounting information of listed companies need to collect and summarize a large of references, sum up and analyze the researches of experts and scholars, which is beneficial to research more systematically and deeply. The research on accounting information credibility of past listed companies is still mostly in the financial statements level or the corporate governance structure level, but not to combine the two. Accounting information credibility measure should be the main determinants from the listed company’s internal and external influencing factors analysis of two aspects. Internal factors include accounting information reliability and correlation of information providers and other factors. The external factors include acceptance of accounting information, capital market environment and other factors. And combine internal and external factors in order to found the accounting information credibility measure factor system, evaluation and inspection in one set and measure the credibility in accounting information of listed companies comprehensively. At the same time, test the case. Study each of factors embodiment and manifestation of the measure on accounting information credibility in the GLD and point out the problems and further test the accounting information credibility to measure the factor system. Finally, put forward the countermeasures. Analyzing status quo of the accounting information credibility of listed companies, the differences and connections of the credibility in accounting information and the quality of accounting information and comprehensive, coordinated and joint action with the credibility in accounting information of listed companies in order to form the perfect specific, the healthy operation of the measurement of program to help investors and other stakeholders to better, more confident about investing and lending decisions. It also help the coordinate their financial information for listed companies in compliance the laws and regulations and financial information submitted in the listed companies toward more equitable, and real, legitimate direction.