The Research On The Impact Of Major Correction Of Accounting Errors Due To Taxation On The Quality Of Accounting Information In Listed Companies

Accounting information is an important basis for the financial report's intended users to make investment and decision-making.It is also the economic information that each enterprise gives back to the public about its investment value and social value in its production and operation process.However,the status of accounting information quality of listed companies in China is not optimistic: the problem of unreliable and inaccurate accounting information quality causes financial reporting users to make wrong decisions and affect their investment enthusiasm;The distortion of accounting information also hinders the healthy development of China's capital market and smooth operation of the national economy seriously..Generally speaking,the factors that affecting the quality of accounting information of listed companies include the following aspects: accounting errors caused by insufficient professional competence of financial personnel;inherent uncertainty of accounting methods;imperfect audit management system;imperfect accounting environment,etc.Among them,the inherent uncertainty of accounting methods is of great importance to the quality of accounting information of listed companies,and the correction of accounting errors caused by taxation is an important part of accounting methods.Therefore,the author focuses on the analysis of the impact of major correction of accounting errors on the quality of accounting information.The ideas of this paper: First,it introduces that the background of the topic,the significance of the research,and the status of research at home and abroad.Secondly,it expounds that the related concepts of correction of major accounting errors and the quality of accounting information.Then,it shows that there are more than 1000 listed companies who have correction of major accounting errors in the Shanghai Stock Exchange and the Shanghai Stock Exchange from 2004 to 2017,and the the author selected 423 listed companies that have undergone major accounting error corrections on taxation.Thirdly,it analyzes the rationality of the accountingtreatments used by these enterprises for the correction of major accounting errors in taxation,and the types and amounts of taxes involved in these tax errors,and the impact on the quality of accounting information.Finally,based on the above research,draw relevant conclusions and make reasonable suggestions to promote listed companies to enhance the quality of their accounting information in the correction of major accounting errors.