Research On The Quality Of Accounting Information Disclosure Of Listed Companies

With the continuous development and progress of the economy,a new wave of opportunities will continue to hit all sectors.From the macro perspective,the high quality of accounting information disclosure plays an important role in promoting the development of China's capital market,accounting information disclosure can make the information asymmetry between the two sides has been effectively alleviated,while reducing the transaction cost of the market,so as to promote the normal operation of market economy and social development.From the point of view of individual accounting information users,the high quality of accounting information provides a powerful basis for accounting information users to understand the financial status of listed companies,business results and improve operational efficiency.For the corporate governance structure,improve internal control ability enhancement and the improvement of the overall efficiency are of great help,therefore,improve the quality of accounting information disclosure is necessary for China's listed companies.How to improve the quality of accounting information disclosure of listed companies is the key problem that needs to be solved urgently in reality.This article from the quality of accounting information disclosure of the definition of the basic concept on the quality of accounting information disclosure,combs the related theory and analysis,the present situation,problems and reasons of Accounting Information Disclosure Review in China,combined with the quality of accounting information disclosure itself put forward to improve the accounting information disclosure way and method of quality.Finally,by solving the problem of the quality of accounting information disclosure of HK company is not high,we can find ways and means to improve the quality of accounting information disclosure.The innovation of this paper lies in the quality of accounting information disclosure from the definition,effective for accounting information disclosure quality of each part is decomposed and analyzed,and aiming at the quality of accounting information disclosure status of the grasp and summarize,develop a set of effective accounting information disclosure quality evaluation criteria and ways to improve and the quality of accounting information disclosure as a dynamic process.Detailed information for the quality of accounting information disclosure process provides a way to upgrade.So that readers can better understand the quality of accounting information disclosurc.At the same.time,take HK company as an example.through the method of the quality of accounting information disclosure of listed intertemporal proved the company is effective,makes the results more can be extended and maneuverability.