State-owned Enterprises Quality Of Accounting Information

The economic reform in China has entered the overall reform stage of economic system, the key to which is the institution reform of enterprise. It is the focal point of current property reform to reorganize the government-owned enterprise into standardized corporate system, among which accounting reform accounts for an important part, namely that converts traditional accounting iodels under the planned economic structure into new ones under the socialist arket economy system and makes it characteristic of China. A prompt resouction to various problems arising in the course of reform will accelerate the reform and ultimately fulfil its purposes. In recent years a conspicuous problem during the accounting reform is that accounting information Lacks fidelity over an extensive area. Our government and accounting circles have made a lot of efforts and achieved certain effects, yet the situation is not very optimistic. Through the standardized research methods, this thesis applies property economics, economic views such as game theory and related theory of enterprise to the accounting field to discover the theoreticol source of cow quality of accounting information and then rut forward some relevant measures to cape with it. Accounting information, a common ommercial language makes use of particular regulations to describe the economic activities of enterprise. In order to see clearly the reai situation and results of such activities through description, we should have a thorough understanding of the particular regulations, skills and relevant factors and master as a whole the quality and quantity of the special commodity ccounting information. To achieve such goals, this thesis employs the following logical structure to study the quality of accounting information of government-owned enterprise. The first chapter is an introduction to the accounting information theory, which generalices about many-sided functions of accounting information from its essence, contents and objects and then expounds diversified quality features of the distortion of accounting information. The second is the analysis of present quality situation of accounting information of stale-owned enterprise. Before analyzing the factors influencing accounting information quality, this thesis discusses the categories and farms of the distortion of accounting information according to its present quality situation in government-owned enterprise. It divides the distortion of accountinginformation into two categories he false drawing up of accounting information and the unreal accounting information, each of which has different forms of lacking fidelity. On such basis, this thesis reveals that the fact of accounting information lacking fidelity does serious harm to people. The third chapter is the theorectical analysis of affecting accounting information quality. It is the core of this thesis, which summarices the factors of influencing accounting information quality as two aspects ?accounting enviroment and accounting system itself. From an accounting-enviroment point of view, there are many factors influencing accounting information quality, yet the author makes a deep analysis mainly from economic cnviroment, management enviroment and legal enviroment and points out the external source influencingaccounting information quality. Proceeding from the accounting system...