2011•Journal of Hunan Finance and Economics UniversityRequires access

Study on the Measures to Improving Enterprise Accounting Information Quality

Wang Ping-hai

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Abstract

At present,accounting information quality is not high in China,which is mainly reflected from accounting information asymmetry,a single accounting information and data,oversight of accounting information disclosure,information passing not timely and not meeting the different needs of information users and so on.This is mainly due to the immaturity of accounting legal system,not high professional and moral quality of accounting practitioners,lax oversight of industry,inadequate level of information technology and other causes.Therefore,we should establish a sound legal system of accounting,enhance the professional ethics of accounting staff,strengthen the construction of internal audit committee system,improve the relevance of accounting information by use of high-tech means to continuously improve the quality of accounting information.

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What this paper is about

At present,accounting information quality is not high in China,which is mainly reflected from accounting information asymmetry,a single accounting information and data,oversight of accounting information disclosure,information passing not timely and not meeting the different needs of information users and so on.This is mainly due to the immaturity of accounting legal system,not high professional and moral quality of accounting practitioners,lax oversight of industry,inadequate level of information technology and other causes.Therefore,we should establish a sound legal system of accounting,enhance the professional ethics of accounting staff,strengthen the construction of internal audit committee system,improve the relevance of accounting information by use of high-tech means to continuously improve the quality of accounting information.

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Available abstract

At present,accounting information quality is not high in China,which is mainly reflected from accounting information asymmetry,a single accounting information and data,oversight of accounting information disclosure,information passing not timely and not meeting the different needs of information users and so on.This is mainly due to the immaturity of accounting legal system,not high professional and moral quality of accounting practitioners,lax oversight of industry,inadequate level of information technology and other causes.Therefore,we should establish a sound legal system of accounting,enhance the professional ethics of accounting staff,strengthen the construction of internal audit committee system,improve the relevance of accounting information by use of high-tech means to continuously improve the quality of accounting information.

Key concepts: Accounting information system, Accounting, Business, Accounting standard, Audit, Positive accounting, Management accounting, Financial accounting

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