The Research Of The Impact Of The Relationship Between Participants In The Financial Reporting Supply Chain On Financial Reporting Quality

Since the bond of global economy is growing closer everyday, which makes financial reporting play an increasingly important role in guiding allocation of resources, so, the quality of the financial reporting is directly owing to the efficiency and rationality of it and will have a positive or negative effect on the development of economy and society.On that account, the high quality of financial reporting will help investors make the proper economic decision.Long-term development of modern enterprises can not do without financial support from investors, so more and more enterprises begin to attach importance to investors relationship management. The quality of Financial reporting, as one of the channels that enterprises communicate with investors, can not be ignored. There are many experts have systematically analyzed the factors affecting the quality of financial reporting. But this article views the issue from a new perspective, it will be to in-depth look into the quality of financial reporting quality from the relationship between enterprises and investors.In the concluding of previous research result, we divided the relationship quality between enterprises and investors into four dimensions:trust, satisfaction, level of corporate disclosure and relationship stability. And the principal qualitative characteristics of financial reporting include reliability, relevance, understandability and timeliness. Construct a theoretical model about the impact of the relationship quality on the financial reporting quality.The paper used the statistic tool "SPSS" to analyze the all effective questionnaire feedback. We verified the assumptions by the descriptive statistics analysis, reliability and creditability analysis, correlation analysis and regression analysis. The empirical results largely confirm the relationship between enterprises and investors on financial reporting quality has significant positive effects, and the impact of the four dimensions has varying degrees on the financial reporting quality.