Research On The Evaluation Of Accounting Information Quality Of Grass-roots Commercial Banks

Articles from the research background and significance of the accounting information quality evaluation,by analyzing the research status at home and abroad to grasp the logic train of thought,technical route and method of the research,the main content of the specific research and to solve the problem.This paper on the principal-agent theory and stakeholder theory as the foundation of research,this paper expounds the accounting information quality evaluation index system to build the principle and the goal,from the quality of accounting information disclosure,the quality of accounting information to generate two dimension build accounting information quality evaluation index system,according to the accounting standards for enterprises"regulation of accounting information quality characteristics of eight design contains 22 each index of the evaluation index system,in part to the commercial bank as samples,using the grey correlation evaluation method,we made empirical analysis on the quality of accounting information.The results of the empirical research show that the accounting information quality of the listed Banks is higher,and the other Banks are different from the four state-owned Banks.As a whole,the quality of accounting information of commercial Banks is necessary and has the potential of further improvement.It can be considered from three aspects,one is to increase the punishment of accounting information fraud,so that the counterfeiters dare not to fake;The second is to shorten the time of reporting and annual report,improve the timeliness of accounting information,and further satisfy the need of stakeholders to use accounting information.Third,we will further expand and standardize the scope and contents of the disclosure of major accounting matters,so that accounting information users can fully understand the important accounting information.