Research Of The Public Company Accounting Information Quality With KZH Company As Example

Under the condition of socialist market economy, promoting the healthy and orderly development of enterprises, it is necessary to improve the quality of accounting information as the premise, because the accounting information plays a link between investors and operators. To provide the accounting information users with real and reliable accounting information, in order to ensure that the information users to make the right decision. How to scientifically evaluate the quality of accounting information has become a major issue to be solved urgently in the research of accounting theory and practice of accounting supervision in China.This paper from the theory of accounting information quality of based on KZH companies’ accounting information distortion case analysis of the accounting information existing in the quality of accounting information lack of reliability, accounting information can not meet the requirements related to decision-making, information disclosure is not sufficient,timely and other major problems. Using information asymmetry theory, fraud triangle theory and game theory to analyze the internal and external reasons of the low quality of accounting information of listing Corporation. The Countermeasures for improving the quality of accounting information are put forward from two aspects of internal and external reasons.