Research On The Impact Of Accounting Information Quality Inspection On The Reputation Of Accounting Firms

Ministry of Finance has been working to improve and standardize the quality of the economic order of accounting information, has so far carried out sixth consecutive accounting information quality inspection, we issued a total of thirty-four parts of accounting information quality inspection report. Report on the enterprises and institutions, accounting firms and law and discipline inspection and punishment of cases made by step wise report. For China’s national conditions, the central and local Ministry of Finance made the annual accounting information quality inspection work is necessary, the accounting firms practicing this point of view, on the one hand abatement firms use their own audit practice characteristics may be illegal, one can improve audit quality firm. Ministry of Finance for examination methods and means of accounting information quality are becoming increasingly mature.Accounting information quality inspection can understand the effect of the implementation of the inspections, in order to gradually improve the legal norms,responsibilities clear, coordinated operation, supervision and efficient accounting supervision long-term mechanism to enhance the quality of accounting information and accounting firms to practice quality. More importantly, can the comprehensive management accounting information distortion, and promote the healthy development of the accounting profession and accounting order of fundamental improvement, and create a favorable external environment for the healthy development of the accounting profession. However, during the examination punished firms, changes in how its reputation has not been studied.In this paper, accounting information quality inspection of China in recent years as a starting point, the statistical analysis of the initial inspection to check the accounting information in 2014 from the 1999 situation. And China in recent years around the checked accounting firm for the study, comparative analysis of their reputation to be inspected before and after the change of punishment, and empirical analysis using SPSS statistical software, check whether the impact analysis for the firm’s reputation, and find out why make a suggestion.The results show that after the implementation of the Treasury accounting information quality inspection of accounting firms of all sizes to enhance the quality of practice are stable. Directed to the reputation of Certified Public Accountants, the Ministry of Finance punishment suffered a certain degree of influence. China should strengthen the accounting information quality check, on the one hand need to beperfect from the examination methods, the intensity, on the other hand also in need of improvement in terms of strengthening the reputation of the firm and its disciplinary mechanisms. So that the inspection work to implement and promote the implementation of auditing standards and systems, maintenance and improve the quality of accounting information play a more important role. Only inspection and reputation on in-depth research, in order to reflect the significance and effectiveness of inspections, in future inspection mapping specific methods and correct direction.