The current relevant accounting information disclosure quality research is China's accounting field big news, and listed companies to reease accounting information is the important link of the work.
当前有关会计信息披露质量的研究是我国会计领域的一大热点，而且上市公司对外披露会计信息是其开展工作的重要环节。
Abstract: the disclosure quality research of accounting information is one of the important fields of accounting research.
摘要：会计信息披露质量研究是会计研究中的一个重要领域。
Under the existing accounting standard and supervising system in our country, does the quality of accounting information disclosure improve?
在我国已有的会计规范及监管制度下，我国会计信息披露质量有所提高吗?。
Chapter five tells that the most direct and effective way to improve the quality of accounting information disclosure is to enhance the supervision and regulation.
第五章提出加大信息披露监管力度是提高会计信息披露质量的最直接、最有效的办法，是证券市场监管的核心内容。
However, currently there are still quality problems of China's accounting information disclosure.
然而目前我国仍然存在一些会计信息披露质量问题。
This paper discusses the problems concerning quality of accounting information disclosure of listed corporation against the background of securities market.
本文以证券市场为背景探讨了在证券市场上公开发行股票的上市公司信息披露质量的问题。
The disclosure of accounting information ensure the securities market efficiency, on the other hand the efficient securities market requests accounting information's high quality.
另一方面，证券市场的有效运行对信息披露从质、量及表现形式等方面提出了更高的要求。
Accounting treatment and financial statement disclosure of the information would directly affect the quality of financial statements.
财务会计报告的处理方法和提供信息披露的多少将直接影响到财务会计报告的质量。
The results are as followed: The quality of accounting information disclosure has enhanced, but its overall level is not certainly high.
本文研究发现：我国会计信息披露质量呈逐年提高的趋势，但是会计信息披露整体水平并不高；
Then, this paper constructs the quality standard of the accounting information disclosure, taking the quality standard of FASB and IASC as the reference and unifying our country's actual condition.
然后，本文以FASB和IASC的会计信息质量特征为参考，结合我国实际构筑我国会计信息披露质量标准。
Then, this paper constructs the quality standard of the accounting information disclosure, taking the quality standard of FASB and IASC as the reference and unifying our country's actual condition.
然后，本文以FASB和IASC的会计信息质量特征为参考，结合我国实际构筑我国会计信息披露质量标准。
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