最后，对我国上市公司会计信息质量提出建议。
Finally, this article ends with providing some advice for the public companies regarding the improvement of accounting information quality.
如何提高上市公司会计信息质量问题成为当前会计审计界的热点问题。
How to Improve accounting information quality of listed corporations is a hot issue in accounting and auditing circles at present.
上市公司会计信息失真的现象已引起各方面的极大关注，上市公司会计信息质量面临挑战。
The phenomenon of unreal accounting information of listed companies has led to considerable public concerns. The quality of accounting information of listed companies faces challenge.
上市公司会计信息质量的高低会直接影响证券分析师的盈利预测行为，进而影响投资者对公司的评价。
Accounting quality of listed companies will directly affect analysts' earnings forecasts behavior, and then affect investors' evaluations on the companies.
首先，从我国的会计信息质量特征开始，对我国上市公司会计信息质量特征结合国际会计准则进行具体化分析。
Firstly of all, this article will analyze the quality of accounting information in detail combined with IAS.
上市公司的出现，对我国原有的会计体系形成了很大冲击，在会计信息质量方面显得尤为突出。
The advent of public company has a huge impact on our domestic accounting system, particularly in terms of accounting information quality.
由此说明，上市公司治理结构的缺陷是影响会计信息质量的重要原因。
Thereout, imperfection of listed company govern construction is a important reason of influence accounting information quality.
另一方面，上市公司低劣的会计信息质量也严重阻碍了公司治理结构的调整和完善。
On the other hand, inferior accounting information of listed company also obstructs the adjustment and perfect of the corporate governance.
上市公司会计政策的选择与会计信息质量有着密切的关系。
Appear on the market the choice of company treasurer policy and accountant information quality are having close relationship.
必须要对相关法律进行修订，以加强监事的财务监督职能，从而提高上市公司会计信息的质量。
We should revise relevant rules to strengthen supervisory board's function on supervisory of financial reporting.
目前，上市公司会计信息披露存在着内容虚假、完整性欠缺、时效性差等各种质量问题。
At present, there are various kinds of quality problems in stock companies' accounting information reported, such as false content, lack of completeness and effectiveness.
其次深入浅析浅析了我国上市公司股权结构特点和会计信息质量近况。
Analyzes the conditions of current ownership structure and quality of accounting information about Chinese listed companies.
本文就上市公司有关合并报表问题加以探讨，以期提高会计信息披露质量，规范证券市场。
This paper discusses the issue of merged report forms so as to improve the quality of accountant's information disclosure and rectify the securities market.
由于上市公司是公众公司，其会计信息的质量影响着社会资源的配置和市场效力。
Because listed companies are publicly held companies, the quality of their accounting information affects the social resources' arrangement and the market efficiency.
尝试从经济学角度对上市公司会计信息披露质量进行分析，提出提高会计信息披露质量的建议。
This paper tries to analyze the information release quality from the Angle of economics and makes some Suggestions.
因此，本文试图对我国上市公司治理结构与会计信息质量之间的关系进行系统的理论分析和实证研究。
Hence, this dissertation attempts to examine the relationship between corporate governance and QAI through systemic theoretical analysis and empirical research.
本文选取了会计盈余及时性作为会计信息质量的替代变量，旨在探讨上市公司会计盈余及时性对机构投资者持股的影响。
This paper chooses the timeliness of accounting earnings as representative of accounting information quality, and investigates how institutional holdings vary with it.
基于这个结论，本文继而结合我国的具体情况，剖析了我国上市公司外部和内部治理结构的缺陷及其对会计信息质量的影响。
Based on this conclusion, this paper continued to analyze the deficiencies of corporate governance of listed companies in China and the corresponding effects on the quality of accounting information.
然而，近年来中国企业，特别是上市公司的会计行为异化问题非常严重，导致了严重的会计信息质量问题。
However, endless accounting behavior alienations took place in firms especially listed companies of China in recent years had caused lots of serious accounting information problems.
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。
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.
然后就上市公司会计信息披露质量理论探究，在深入分析了我国上市公司信息披露质量的标准同时构建了我国会计信息质量特征体系。
Then In-depth analysis of Chinese listed companies to disclose information on quality standards at the same time to build Chinese characteristics of the quality of accounting information system.
然后就上市公司会计信息披露质量理论探究，在深入分析了我国上市公司信息披露质量的标准同时构建了我国会计信息质量特征体系。
Then In-depth analysis of Chinese listed companies to disclose information on quality standards at the same time to build Chinese characteristics of the quality of accounting information system.
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