Evaluation Of Accounting Information Disclosure Quality Of Listed Companies

In the rapidly developing market of Chinese economy,the number and scale of listed companies are also growing rapidly and have become an important force in social and economic activities.Among them,the accounting information disclosure of listed companies is a long-standing topic.As an important data for many investors to understand the operation of listed companies,it is particularly important to improve the transparency of information disclosure and establish a better financial market integrity framework.However,the occurrence of information disclosure violations is also on the rise,which will not only cause huge losses to investors,but also be detrimental to the healthy development of the capital market,so it is particularly important to improve the quality of accounting information disclosure of listed companies.The quality problem of the accounting information disclosure of listed companies,this paper established the evaluation index system,the evaluation goal,evaluation basis,evaluation method and evaluation index system,evaluation index by the reliability of accounting information disclosure,including integrity,relativity,comparability,timeliness,a total of 24 indicators,using 100 points out of the system to evaluate quality of accounting information disclosure of listed companies,thus draws the specific score,make comparing different listed companies in all aspects.Hope this system can improve the quality of accounting information disclosure of listed companies in China to contribute to,and in this paper,FUSHENG wan branch(later renamed JIAWO)as an example to carry on the system evaluation,and then found in the process of the accounting information disclosure of listed companies lack of authenticity,integrity,some problems such as hysteresis,optional,in view of the problems at the same time,proposed the scientific accounting integrity education,strengthening the accounting personnel support system of targeted countermeasures.Finally,it is expected to reasonably safeguard the rights and interests of all investors,improve the quality of China's accounting information disclosure,and ensure the healthy and orderly operation of China's securities market.