Research On The Construction Of Accounting Information Quality Evaluation System For GEM Listed Companies

Accounting industry has always focused on the quality of accounting information research,especially for listed companies and large enterprises,the GEM listed companies is an indispensable part of the national economy,the development of the economy has a strong role in promoting.At present,China's GEM listed companies in the accounting work there are many aspects of the problem,the GEM listed companies summary of the information can not be a good response to the actual situation of the company.From the perspective of the enterprise itself,when the quality of accounting information is not high,will lead to corporate financing difficulties,internal management is not in place.These will be on the GEM listed companies in the economic environment,the internal organizational environment and resources,etc.caused a lot of problems.Thus,it is of great significance to study the quality of accounting information of listed companies on the GEM.This paper studies the index system of the evaluation of accounting information quality which can be applied to the listed companies in China's listed companies on the GEM listed companies,which can help the information demanders to use the evaluation index system designed in this paper,Information companies have a more comprehensive understanding,and use the information to guide their decision-making.At the same time,it is convenient to evaluate the quality of accounting information of listed companies on the GEM.First of all,the concept of accounting information and the concept of listed companies on the GEM and other theories are introduced.After analyzing the current situation of domestic and foreign research,this paper provides a theoretical basis for the research of this paper.Secondly,this study analyzes the reasons for the construction of the accounting quality evaluation system of listed companies on the GEM,analyzes the design goals from the aspects of standard inspection work and improving the efficiency of inspection,and provides scientific evaluation methods.Then,the basic principles of commonly used evaluation are analyzed.method.Thirdly,after analyzing the factors influencing the reliability,relevance and compliance of the listed companies on the GEM,the results of these factors have selected the relevant evaluation indexes.Then,using the method of factor analysis,the analysis of 30 GEM listed companies from 2011 to 2016 financial data indicators,the principal component analysis of these indicators,and finally determine the profitability factor(basic earnings per share,net assets income(Turnover ratio,quick ratio and net asset ratio);operating capacity factor(fixed asset turnover rate,total assets turnover),operating profit factor(fixed assets turnover rate,total assets turnover Rate and accounts receivable turnover rate);growth factor(fixed asset ratio)and inventory liquidity factor(inventory turnover rate)and other aspects of the evaluation index.Through the analysis we can see that in 2011-2016,the GEM listed company accounting information quality in the gradual improvement of the GEM listed companies attach importance to the quality of accounting information.Finally,the use of other 30 GEM listed companies in the 2016 financial data during the construction of the system described above for usability testing,testing the standard system is mainly qualitative indicators,through the analysis of the data to a certain extent able to reduce Subjective factors,but still can not completely rule out its impact on the evaluation results.Through the research on the accounting information quality evaluation system of the listed companies of the GEM,the conclusion of the evaluation is put forward and the suggestions on improving the evaluation of the accounting information quality of the listed companies on the GEM are put forward.Select the stronger evaluation index,explore its quantitative and weight set objective and effective method,enhance the objectivity of evaluation,and gradually improve and improve the listed company accounting information disclosure quality evaluation index system.