Research On The Quality Characteristics And Evaluation Of The Financial Report Of Growth Enterprises Market Listing Corporation

Evaluation on the quality of financial reporting information is not only a practical problem needing to be solved,but also a question needing to be answered and discussed in theory.Based on the analysis of domestic and foreign researches on the financial reporting information quality,this paper conducts a comprehensive and in-depth study on the financial report information quality evaluation of the problem of GEM Listing Corporation by using method of AHP and linear weighted comprehensive method.It also makes a comprehensive analysis of the basic characteristics and the quality of financial reporting information on Chinese GEM Listing Corporation.The main contents include:Firstly,from the perspective of financial reporting information users,we make a theoretical analysis on the actual study on the evaluation of the quality of financial information,and we think the information of financial report is a kind of quasi public goods which has a series of important roles in pricing and managing,and is the base for financial reporting information users to make rational economic decisions;Secondly,we set up the evaluation index system of the quality of financial reporting information from the financial report information disclosure full degree,accounting policy consistency,cash quality and quality of assets income four dimensions;thirdly,we use the level analysis method,the membership function method and linear weighted comprehensive assessment method to establish the evaluation system of the quality of financial reporting information,and then we use the GEM listed company's financial reporting information to prove this;Last but not least,we use the GEM listed company's financial reporting information from year 2011 to 201 to make a conclusion that GEM listed company's financial reporting information quality is getting better and better,but specific to the details,the gap between the quality of financial reporting information between individual companies is relatively large,which is not satisfactory.So,GEM Listing Corporation financial reporting quality should be further optimized.These conclusions of studies have important reference value on deepening the theoretical study of financial reporting information quality evaluation,consummating the evaluation system of the quality of financial reporting information,and improving the information users' ability and use effect in identifying financial reporting information.