Study On Accounting Information’s Quality Evaluation For Small And Medium Sized Enterprises In China

Accounting information distortion issue has been a global problem, countries are focusing on the quality of accounting information level. Currently the academic study of the quality of accounting information for most of the state-owned enterprises and listed companies, SMEs and research on the quality of accounting information is not much, the quality of accounting information for SMEs Evaluation less. SMEs as an important part of the national economy, the economy has a significant role in promoting development, the quality of accounting information directly affects the level of overall quality of accounting information. SMEs generally considered inadequate accounting system, information distortion, financing difficulties, business disruption and other problems, leading to poor quality of accounting information, directly affecting the SME’s own rapid development. Small business accounting standards issued by the MOF on January1,2013has been implemented, we can see more and more attention SME community. Therefore, it is necessary to evaluate quality of accounting information for SMEs specialized in the research.Based on the analysis of current research on the factors accounting information from the quality evaluation system analysis, combining the characteristics and differences in accounting information accounting transparency SMEs themselves, for listed and non-listed SMEs SMEs were constructed set of accounting information quality evaluation system. The quality of accounting information of listed SMEs evaluation system through the use of constructed select the part of companies listed on GEM sample of enterprises using factor analysis evaluated the quality of the reliability of accounting information, accounting information obtained sample quality assessment score ranking, and thus the evaluation results obtained; select the part of companies listed on GEM, a company listed on the stock sample of enterprises using the degree of correlation between the evaluation factor analysis were performed using correlation analysis, and drawn from the evaluation results. The use of non-listed SMEs accounting information quality evaluation index system, select the sample enterprises unlisted SMEs based on fuzzy comprehensive evaluation method under the AHP quality of accounting information to make a reasonable assessment, drawn from the evaluation results. Through the listing of SMEs and unlisted SMEs accounting information quality evaluation results of comparative analysis, the evaluation findings and make recommendations on improving the quality of accounting information for SMEs.