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Research On The Influence Of The Corporate Management To The Quality Of Accounting Information

Posted on:2014-09-20Degree:MasterType:Thesis
Country:ChinaCandidate:C MaFull Text:PDF
GTID:2269330401990376Subject:Accounting
Abstract/Summary:PDF Full Text Request
An important problem in the research field of management and finance is how to improve the management level, improve the quality of accounting information based on a high level of company management. High quality accounting information can objectively reflect the strength of the company, and comprehensive evaluation of the business management of the company, is the company management mechanism is the effective operation of the evaluation standard; stakeholders through integrity, the authenticity of accounting information, the analysis of accounting information, and clearly understanding of the company’s current operating and financial situation, in favor of stakeholders to make investment decisions. Chinese scholars’ research on the management of the company in recent years has increased, but most remain in the mode of management, sales management, managers benefit angle, research literature on the relationship between the quality of accounting information and corporate management is still relatively small. Improve the management level, can improve the quality of accounting information, and help the company to make correct self-evaluation, enhance company competition ability, realize the long-term and steady development of the company. Because of the economic system of our country is in a stage of rapid development of economic restructuring, the company management situation is not optimistic, universal existence deviation phenomena such as supervision and weak, low, company personnel occupation ability of enforcement of accounting standards, accounting information is difficult to guarantee the quality of company management, study the quality of accounting information, from the the influence factors on ways to strengthen management, improve the quality of accounting information.Reviews and summarizes related research results of the thesis quality of accounting information and company of domestic and international management, introduces the connotation of accounting information quality management, the company, analyzing the relationship between them, and carries on the analysis on the factors on the basis of the theoretical analysis of corporate governance influence the quality of accounting information, from the company carries on the thorough analysis in the actual management decision-making, execution and supervision process on the quality of accounting information, clearly the company management evaluation index of the quality of accounting information, the establishment of evaluation index system, the company to make correct self-evaluation according to the evaluation results, the formulation of the management policy, improve the management structure, improve the quality of accounting information. Choose the Sample Firms, the evaluation index has been established, in-depth analysis, evaluation of whether the company in the decision-making, execution and supervision process influence the quality of accounting information. The perfect internal and external institutional culture construction, attention to internal staff capacity, strengthen the evaluation index system of control and suggestion of improving the accounting information quality.
Keywords/Search Tags:Corporate Management, Capital Market, Evaluation Index System
PDF Full Text Request
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