Research On The Quality Assuring System Of Accounting Information In China

With capital market in western countries keeping growing up since 1990's , investors require more and more finance information of stock companies at early ages. The striking Enron incident caused more investors' attention on stock company's accounting information exposure. Thereby, a vast tide of improving accounting information quality is raising in western countries. Similarly in China, worse and worse accounting exposure cover-up cause every function's query and attention all over the country. The situation of accounting information being in a low quality hasn't been changed primarily, although related government institutes took a series of actions which were not so effective as wished to.Under this background, we approbate that accounting information is a special merchandise. Then ,on the base of normal merchandise's quality assuring system: design, produce, check out ,and after service, we set up the quality assuring system of accounting information.First, accounting standard and accounting information disclosure plays an important role on accounting information formula distortion. The perfect accounting standard and accounting information disclosure system provide a technique guarantee to the quantity of accounting information.The second, there are much more factors affect the quantity of accountinginformation. We point out that the most important reason are accountant technique level and corporate governance structure. In order to keep accounting information from manipulative distortion, we must set up a perfect corporate governance structure in the company, and improve the ability of accountant.The third , auditing is the checker of the quantity of accounting information. We mainly talk about the independency of the Certified Public Accountant (CPA) in assuring the quantity of accounting information. In order to provide a equitable auditing states to the public, the CPA must be get rid of the influence about environment compressive stress. We could improve the independency of the CPA by stressing auditing intendance,...