Research On Accounting Information Ratings In Listed Company

Under the economic globalization, the regulatory rules and information disclosure system of both international and domestic listed companies were enhanced, whereas remain certain problems at the same time. Motivating in generating clear and specific financial reports, effectively enhancing internal and external supervision, consummate the relationship between investors and information disclosure, annual appraisal activities and financial ratings were implemented to achieve those goals. Rating activities were held in order to regulate the supervision and information quality.As a whole, this thesis could be divided into five parts:First part, introduction. This part mainly focus on the background and significance of this paper, described the research contents and research methods that will be used, demonstrate the research results of scholars in recent years.Second part, concepts and research structure. Focus on defining and reviewing the concepts of Accounting Quality Ratings and previous and generated the whole picture of current research status in order to provide sufficient background research information in this analysis.Third part, demonstrate current annual report rating and appraisal activities status. This part briefly introduced the current status of rating and appraisal development in China and abroad.Fourth part, reviewing current situation and questions in accounting information qualities ratings in China listed companies.Fifth part, conclusion and suggestions. Arrive at the conclusion of this paper by the early part of the research and analysis, and puts forward corresponding suggestions for improvement.