| Accounting information is one of the bases of capital market and in resourcesallocation, its quality not only directly affects the efficiency of the market, the nationalmicro-control, but also related with investors’ interests, economic development and socialstability. Since the20thcentury, accounting fraud in the accounting information distortionsuch as the U.S Enron and YinGuangXia of China makes the society begins to pay closeattention to the crisis in the accounting information quality problem. the problem ofaccounting information quality has become accounting circles all over the world. In somedeveloped countries, some rating agencies have developed a series of accountinginformation quality index system, and the results have been or going to be published; Ourcountry is in the transformation of the economic state, and is much more urgently todevelop a index system of accounting information quality indicator to measure the listedcompanies’ accounting information.In this paper, we use normative research and empirical research to analyze the causes,target, subject and object, etc of the measurement accounting information. On this basis,we calculate the accounting information from financial statements content quality and thefinancial report quality. We constructs a index system including6primary indexes,13secondary indexes to measure the listed companies’ accounting information quality byusing analytic hierarchy process, efficacy analysis. Finally, we selected21companiesfrom Shenzhen Stock Exchange to use the index system. We compared the results to theinformation disclosure by the Shenzhen Stock Exchange, we found they has theconsistency, which has verified the index system and the measurement model is effective. |
