Evaluation Of The Quality Of Accounting Information

The degree of market-oriented economic development, more and more, so that the quality of accounting information has become focus of the community, the researchers in this area of accounting theory also put a lot of energy research. According to researchers of different research perspective, from different entry points of these issues have been studied in the existing research to explore the quality of accounting information and the authenticity of accounting information disclosure problem is most concentrated. On the basis of the research results at home and abroad for the quality of accounting information on aspects of the analysis, the researchers found that the current research covers a broad, focused on the quality characteristics of accounting information, property and other aspects of the distortion of reason, relatively speaking, existing research on the evaluation of the effect of the quality of accounting information of the pros and cons very few scholars covered. Therefore, this paper proposed a method for evaluating the quality of accounting information for the study of Chinese enterprises, in-depth study. This study will be able to influence the quality of accounting information of the macro and micro aspects of starting factors, focusing on the comprehensive evaluation index system and evaluation methods, improvement strategies.In this paper, CMCC-HLJ companies for the study, on the basis of existing research on the meaning of accounting information are defined. Define its influencing factors from the macro and micro aspects considered in the macro environmental factors have major legal, political and economic factors, institutional factors; at the micro level are mainly corporate governance structure, accounting theory system, the current financial system and the accounting staff quality and other aspects. Around these factors, this article from both the relevance and reliability of the index system was constructed for the quality of accounting information CMCC-HLJ comprehensive evaluation and statistical analysis method of AHP and fuzzy evaluation of the Combination, the weakening of the qualitative and quantitative research drawbacks when evaluated separately. CMCC-HLJ company and empirical object, a comprehensive evaluation of their quality of accounting information disclosure. Through investigation and analysis, consider the quality of accounting information CMCC-HLJ company’s "AAA" level, it can be concluded, CMCC-HLJ company performed well in terms of quality of accounting information, but there are still some problems in the actual work required after the improvement. Finally, this dissertation CMCC-HLJ actual financial condition of the company, propose appropriate recommendations for improvement. This study suggests that by clear property rights, reform of the management system, and establish a monitoring system to improve the cost of illegal and other means, can effectively improve the quality of accounting information in business inadequate disclosure, making corporate accounting information to be true and effective reflect the company’s production and management situation. At the same time, the quality of corporate accounting information evaluation method of the Institute of Design, develop a means of accounting information supervision, to provide reference for improving the practical working methods.