Research On The Quality Of Accounting Information Disclosure Under The International Convergence Of Accounting Standards

The deepening development of China's socialist market economy makes our country brought about major changes on the degree of economic structure and economic development.Along with the increase in the number of listed companies and listed companies in the market share rising,the macro economy of our country to strengthen the influence of the daytime.The listed company,but because of its structure and management system of the statute,the agency system under the applicable effect of a series of practical management principle and management idea and management inevitably produced a contradiction.Financial report information as operating results and financial status of listed companies generally reflect,its itself is the product of under the agent system,also with the interests of the shareholders,investors and management directly related.However,because the agent itself under the interest contradiction and the existence of moral dilemma,enterprise accounting information quality measure and guarantee has become to one of the limitations of accounting information disclosure of listed companies.However,from the current domestic and international the level of accounting theory and practice,the measure of the accounting information quality factors and improvement methods are relatively lacking,as a listed company announced accounting information management is an important medium,the study of quality of the public company accounting become an important focus of the current accounting theory and practice.With China's new accounting standards in 2010(hereinafter referred to as the “new standard”)enacted,China currently has basically realized the convergence of accounting standards for this,this paper aims to study the implementation of new accounting standards by promoting status of accounting information disclosure,the governance structure and internal control as the research object,by means of empirical study on the new accounting standards of disclosure quality influence on the enterprise information integration,enterprise internal governance structure and financial structure of multiple means of influence.Classified research and demonstration based on research carried out in a certain period of time the disclosure of data node A+ h influence factors on the quality of accounting information of listed companies,through the establishment of the model,the specific impact of research on the international convergence of accounting standards on accounting information quality,theory and practice,analysis of multiple factors affecting the quality of accounting information of the situation of the implementation of the new accounting standards and under the influence degree and way,and starting from the influencing factors,put forward to improve the quality of accounting information of China's countermeasures,to promote the continued convergence of accounting standards,perfecting the revision of the guidelines and reference and international standards,improve the enforcement and the degree of China's accounting standards;improve the corporate governance structure,improve the appointment of directors and management reasonable level,play the function of board of directors;improve the level of internal control,improve the internal control system,construction Establish internal supervision system to promote the long-term development of Listed Companies in China after convergence.