Research On Legal Supervision Of The Quality Supervision Of Accounting Information

In a market economy environment, accounting information for management decision-making body of the market plays an extremely important role. Accounting information is true, complete, greatly affects the decision results of stakeholders, as well as the healthy operation of capital markets. The Government has taken various measures to strengthen supervision of the quality of accounting information, to a certain extent, curbed the false accounting information and improve the quality of accounting information, but there has been the phenomenon of false accounting information, which greatly damaged the interests of investors and disrupt the socialist the effective functioning of the market economy. Accounting fraud and related research has been the focus of academic topics, endless variety of perspectives, existing research mainly from economics, management, law aspects, although these studies have empirical theories, but few from the Quality of Accounting Information Regulation An Empirical Study of legal aspects of the research, this paper is carried out as a starting point. From the Ministry of Finance issued the "Accounting Information QA Notice to start, through normative and empirical analysis, analysis of information distortion reasons accounting profession, study the quality of financial accounting information regulatory effect on the legal regulation of accounting information quality existing problems put forward a sound advice. Contents of this paper are as follows:Part I: Introduction. It introduces the background and the significance of the main topic, a brief description of the meaning and quality of accounting information accounting information quality control of the development process, and shall set forth a simple study of accounting information quality control reasons. Then literature review at home and abroad, and the content of ideas and methods of research and research objectives, and finally summed up the innovation of this paper and shortcomings.Part II: Theory of Accounting Information Quality. Accounting information to make a general definition of quality standards, to what extent the analysis of accounting information is consistent with legal standards; and in terms of content regulation, according to reason, methods of accounting information quality control elaborated, and from jurisprudence faith perspective significance of accounting regulation.Part III: The quality of accounting information at this stage of the regulatory legal status, the article is extracted from the data in the accounting supervision and inspection of a representative national organization of the provincial-level Department of Finance Ministry of Finance to carry out statistics, statistical analysis of the data, and finally concluding the regulatory effect, and announcements about these data reflect what the problem, there is no accounting for the stage play the desired effect. Present quality of accounting information supervision remarkable domestic accounting profession gradually standardized, but still there is a problem from a fundamental point of view, or the legal system-level issues.Part IV: Legal Problems of Accounting Information Quality supervision exist. On the one hand analyzes the deficiencies of accounting information quality supervision legislation faces at this stage, the lack of effective supervision of legal regulation of accounting information system, supporting regulations setting is not perfect and so on; the other hand, analysis of the quality of accounting information insufficient regulation and law enforcement, including the supervision of law enforcement inadequate punishment single model and other issues, and describes the role of moderation in the accounting information quality control work, provide the basis for writing below.The fifth part, the corresponding legislation, enforcement, inspection is recommended. Strengthening supervision is to improve the quality of accounting information quality of accounting information effectively guarantee the quality of accounting information in order to allow supervision according to the law and the law must be to prevent the arbitrary administrative measures and rent-seeking, need to be improved from the legal system, this chapter is mainly a legal opinion from the two aspects of legislation, enforcement of accounting information quality control. This chapter relates to the regulatory body, regulatory content and scope of supervision time, the responsibility of the regulatory body, the main aspect of the regulated responsibilities, regulatory ideas, regulatory procedures and objectives, publication and other regulatory penalties and found the problem.