Quality Of Accounting Information

The quality of accounting information is a subject of worldwide concern, with the increase of the demand to the community, accounting information on the dependence of a gradual increase, many countries have increased the quality of accounting information research efforts and the corresponding measures, not only for monitoring and ensuring social and governmental functions of the effective implementation of major significance, but also contribute to the maintenance of the market economy environment and order, promote the healthy development of the economy.Now domestic and international accounting professions have a large number of qualitative researches on the quality of the accounting information, then have achieved fruitful results, either in theory or in practice, the research is absolutely necessary and timely. The regulatory authority problems in the quality of accounting information can play an important role in the time required by other functions of economic management support and cooperation. The accounting information quality and to improve the quality are the important issues we faced.This article talks about the quality of accounting information from all the related aspects, try through targeted of analysis and with the actual situation, all this would make the article strong and comprehensive. Content and the structure of the articles as follows:The first part describes the research background, current situation and research significance. There have two parts according to the status of qualitative characteristics of the accounting information and how to improve the quality of accounting information to tell.The second part is an overview of accounting quality, and quality of accounting information quality describes the characteristics of the related concepts and focuses on the United States, international and United Kingdom the Accounting Standards Board's the quality feature system of the accounting information, analyze the country or the organization of accounting information quality characteristics of form, China can have a certain significance.The third part describes the factors affecting the quality of accounting information, from the current more concerned three aspects of the theoretical analysis described, accounting objectives, the supply and demand of the accounting.Part IV discusses the quality of our current and accounting information related to the status, which is divided into areas:the quality of the accounting information and the reasons for the performance analysis, in which the performance from the accounting treatment and information disclosure. Analysis will be divided into three parts:inadequate laws and regulation in the accounting analysis is the focus of accounting standards, amendments to accounting standards and improve the quality of accounting information plays an effective role in safeguarding; external supervision of imperfect management of financial intermediaries from the status and the government point of view two aspects of the analysis; corporate governance failure of management mentioned in the corporate governance structure and two aspects of internal control.Situation in the last part of the problem for improving the quality of accounting information should be taken of specific measures:perfect the accounting-related laws and regulations, strengthen the external monitoring, and strengthen corporate governance three aspects. Improve relevant laws and regulations established by accounting standard, increase penalties for violations and make rationally use of measurement attributes to improve the accounting information of three aspects for analysis. External supervision from the government and financial intermediaries specific analysis of two angles, more emphasis on corporate governance from the perspective of the company within the company structure, incentive and restraint mechanisms, improve the reliability of accounting information, three in-depth analysis of personnel management, specific response to the quality of accounting information.This article is based on standardized research methods used in the main, innovation of this paper is theoretical and practical perspectives from both sides described the analysis of accounting information quality relevant, and I do a focused and have targeted in all aspects from selection, then can have a systemic, by gathering relevant information and data, the use of real data be described, the active exploration analysis to identify the countermeasures.