The Quality Of Our State-owned Holding Listed Companies’ Accounting Information Research

Accounting information has always been the hot topic in the field of accounting.From an enterprise standpoint,it is not only the root to restrict each other for the different interest groups in the enterprise but also the information basis for the long-term development of the enterprises.From the point of the stakeholders,to improve the accounting information quality will be helpful for the stakeholders to understand the enterprise,to narrow the list of problems owing to the interest asymmetry and to put forward the good foundation to make economic decision for the stakeholders.From the point of the distribution of resources,the accounting information with high quality will do good to the development of the economic market in China,and to the promotion of the rational flow of the social resources in the economic market,which will helpfully provide the powerful dynamic for the optimum configuration of the resources.Therefore,accounting information has always been the focus both in the field of accounting theories and practices.The researchers especially pay attention to the characteristics,disclosure and others of the accounting information quality.And many researchers make further research based on different aspects,and therefore the understanding of it is more.The author carefully consulates to the foreign and domestic documents,and finds out that most research is on the discussion of the characteristics,attributes,and the reason of the distortion of the accounting information;however,the research on how to evaluate the accounting information quality is rare.The state-holding listed companies in China take great responsibility for the economic market at home.Therefore,it is necessary to do research on the accounting information quality for the state-holding listed companies in China.Based on the research on the corporate governance which is related to the accounting information quality,this paper mainly introduces the following four stages,such as the generation,supervision,assurance and regulation,and then analyzes the reason why the accounting information quality for the state-holding listed companies is low.What’s more,the solution to the problem is put forward.The research will be helpful for the completeness of the structure for the state-holding listed companies in China,which will be all-important significance in both theory and practice to solve the problems of the accounting information quality and improve the accounting information quality.The first chapter is an introduction which is mainly about the research background and its significance,gives a brief review about the research findings on accounting information quality both at home and abroad,and illustrates the main content and the research method.The second chapter explains the relative theories in accounting information quality,including the connotation characteristics and the theory basis,which paves the way for the following statements.The third chapter points out the current situation of the state-holding listed companies in China,and analyzes the reason of the current situation on the basis of the corporate governance.The fourth chapter gives the suggestions of the accounting information quality for the state-holding listed companies in China based on the above analysis of the current situations and the reason.