Font Size: a A A

The Research With The Quality Of Accounting Information Of Enterprise A

Posted on:2016-02-11Degree:MasterType:Thesis
Country:ChinaCandidate:X X XuFull Text:PDF
GTID:2349330488981833Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the reform and opening up, China's rapid economic development, China's stock market in such a context flourished. With other emerging markets, but also because of the development of China's securities market immaturity had many problems, of which the quality of accounting information of listed companies issue more prominent. This issue has been a hot issue of economic management scholars and the vast majority of investors are concerned. Many scholars have for the quality of accounting information to make their own unique phenomenon analysis. Based on the analysis of the results of a number of domestic and foreign scholars on the basis of corporate governance to A business case is based on the problem of accounting information which exposed the depth exposition and analysis.Analysis A listed company since May 2011 to play at the end of 2013, accounting information reporting, progress can intuitively find the process to enhance the quality of accounting information, by reporting standard development context and record information in the form in which that can be easily summarized factors analysis, can more easily find the nature of the problem; Various factors, such as internal corporate governance model, governments and institutions regulatory factors, market demand and other information into account.Try to analyze the causal association between various factors, the weight of each factor in assessing the quality of accounting information on issues affecting the weight, which Measures proposed to solve the problem as the basis. Accounting information needs of those who raised the subject from the point of view, the government should clearly positioned itself in the accounting information, and allow shareholders to truly become a high-quality accounting information needs of persons; from corporate governance and should establish a sound corporate governance standards, improve board system, strengthen internal audit control; from regulatory accounting information should clarify responsibilities and powers of the regulatory body, to strengthen supervision of intermediaries, Financial enterprises pay attention to the use of accounting information.
Keywords/Search Tags:the quality of accounting information, regulatory accounting information, internal governance, the main demand
PDF Full Text Request
Related items