Research On National Commercial Housing Sales And The Quality Of Accounting Information Of Listed Companies

In order to predict the trend of sales of commercial housing in the country and analyze the influencing factors that led to the change,the ARIMA(1,1,3)model was used to fit and predict the time series of national commercial housing sales in 2005-2019,and the fitting results and The actual data is basically consistent,and the prediction accuracy rate is over 90%.The factor analysis method is used to analyze the relationship between national commercial housing sales in 2005-2018 and the seven factors which are five-year loan benchmark interest rate,gross domestic product and total construction output value.The conclusion is the economic development level.Factors and asset investment factors are the main factors that cause changes in the sales of commercial housing in China.The sales of commercial housing in China is one of the important indicators of China's economic development.For the real estate industry,the management of the company is particularly important.The challenges faced by the real estate industry are chosen to be resolved from within.There are many listed companies in the real estate industry.For the management and development of the company,financial management is an important factor.Therefore,the financial data of 211 listed companies are selected to study the timeliness of controlling the environment,information and communication in the internal control of listed companies.The impact of the quality of accounting information.Timeliness is an important feature of the quality of accounting information of listed companies.The time lag of the audit report of listed companies is an important manifestation of the quality characteristics of timely accounting information.The management of the listed company designs,implements and maintains the necessary internal controls to prevent the financial statements from being misrepresented due to errors and fraud.The internal control of the listed company has a significant impact on the audit report lag.Based on the analysis of the financial data of 211 listed companies,this paper finds that the time lag of the audit report of listed companies is positively related to the property rights of the control environment in internal control,and negatively related to the number of board meetings of information and communication in internal control.Further suggestions are made,including relevant state departments should strengthen auditing and supervision of listed companies;CPAs should strengthen communication with the board of directors,and more allow the board of directors to participate in auditing matters to improve the efficiency and effectiveness of auditing;Strengthen the improvement of the company's internal control system.