Research On Quality Problems And Countermeasures Of Accounting Information Disclosure Of M Insurance Company

As an important part of the financial market,the development of insurance companies in our country can be said to be growing rapidly with the deepening of market-oriented system reform.One belt,one road,is China's financial services industry.In recent years,with the vigorous development of China's financial services industry,the state has issued many policy guidance documents,such as the State Council's opinions on the reform and development of the insurance industry,some opinions on accelerating the development of modern insurance services,and the Guidance Opinions of the CIRC on the insurance industry's "one belt and one way" construction.But in the final analysis,it is to reform the malpractice of China's insurance industry,deepen the reform and opening-up of China's insurance market,and constantly consolidate the development results.At the same time,it is also to attract the attention of investors to China's insurance market and promote the development and growth of insurance companies to the greatest extent.At this time,the accounting information disclosure of insurance companies as an important bridge and link inside and outside the company is becoming more and more important.So,how to better help investors and regulators to objectively evaluate the quality of the actual accounting information disclosure of insurance companies will become an effective way to more truly understand the development level of insurance companies,which will play a key role in the scientific decision-making of the real use of information by all parties in the outside world.At present,through the literature study in related fields,we can find that the research on the quality level of accounting information disclosure of insurance companies is more at the level of qualitative theoretical research,and the application of indicator data model is relatively lacking,and the actual quantitative evaluation of the quality of accounting information disclosure needs to be improved.The quantitative evaluation method is usually more objective.Compared with the qualitative theory,its results are less interfered by human subjective factors,more in line with the actual situation,and more fully reflect the problem.Therefore,this paper aims to study and analyze the quality of accounting informationdisclosure of insurance companies through the construction of index system and quantitative evaluation.This paper takes M Insurance Company as a typical research object,analyzes the current situation of its accounting information disclosure,analyzes the content of accounting information disclosure presented by M Insurance Company,and explores its existing problems.In addition,entropy theory is introduced to select a number of domestic large-scale insurance companies including M Insurance Company as samples.By building a comprehensive evaluation index system,relevant index data are selected from three dimensions of corporate governance,financial situation and external influence,and then entropy weight results are used to rank quality.Through horizontal comparative analysis,empirical m insurance company accounting information disclosure quality of the actual situation,and put forward relevant conclusions,suggestions and measures.