Research on Accounting Reform and Accounting Information Quality
Ou Liu, Haiwen Long
Abstract
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Ou Liu, Haiwen Long
Abstract
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In this paper, the reform of joint-stock company accounting system, for example, from the target accounting reform, the use of accounting information market reaction, respectively, from the concept of information and measurement Viewpoint, the quality of accounting information for quantitative research and make its demonstration effect of the reform evaluation, whereby observe reasonable reform of the corporate accounting system.Studies have shown that improving the quality of accounting information accounting reform depends not only on the establishment of high-quality accounting standards, and the reform is inseparable from the implementation of mechanisms to provide effective guidelines for the implementation of the support system.
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In this paper, the reform of joint-stock company accounting system, for example, from the target accounting reform, the use of accounting information market reaction, respectively, from the concept of information and measurement Viewpoint, the quality of accounting information for quantitative research and make its demonstration effect of the reform evaluation, whereby observe reasonable reform of the corporate accounting system.Studies have shown that improving the quality of accounting information accounting reform depends not only on the establishment of high-quality accounting standards, and the reform is inseparable from the implementation of mechanisms to provide effective guidelines for the implementation of the support system.
Key concepts: Accounting information system, Accounting, Management accounting, Throughput accounting, Cost accounting, Accounting standard, Quality (philosophy), Business