Study Based Agricultural Listing Corporation In Indicator System Of The Quality Of Financial Reporting Information

As the asymmetry and uncertainty of the information, people need to rely on the reliable information as a basis for the decision-making.We receive the information mainly from the financial reporting,which conveys the information to information users,is very important.At present in our country each enterprise provide financial report in a same form, but they have a different quality.Users make plan based on the financial report information,so whether the information is practical and whether they can trust them,and whether the information in related to decisions,all these things is concerned by financial report users. It is necessary to evaluate the quality of information.We can analyzes this paper from five parts.First of all, it introduces the time background and the significance of the study. Then it lists the literature of many experts in China and many other countries,and introduces contents and a main method in the article. In the last of the part it points out the innovation.Secondly,it discusses the theory and concepts the paper had mentioned. It analysis two opinions of the different target,combining the two ideas according to the reality of our country’s goal.Finally in this part it introduces the evaluation of the present situation in China,providing a support for posts.Thirdly it builds a financial reporting information quality evaluation index system based on the experts opinion in two ways.Fourthly,it takes financial reporting information quality evaluation index system into practical use based on agriculture companies’ information and data and makes an interpretation to the results.At last,it introduces the shortage of the research,hoping an improvement in the further study.