The Influence Research Of China Listed Company Accounting Information Quality On New Accounting Principles

Based on lots of relevant documents and enterprises group investigation, the paper firstly reviews the development of accounting information quality home and sea, especially analyzes the status of research on accounting information quality. Secondly, relevant important theory is expounded about the comparison of new and former accounting principles and accounting information quality. The paper makes the basis of neural network and information entropy, which analyzes the elements of accounting information quality system and summaries accounting information quality evaluation models. Thirdly, aiming to existing change in new and former accounting principles, the paper establishes index system from the aspect of reliability and relevance, which calculate the index weight. Finally, combing one case, apply the above evaluation index system, decides index weight and assess the accounting information quality to carry out relevant conclusions.