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Analysis of accounting information needs and recommendations for improvement

Author: FanBeiLei
Tutor: WangGuoHui
School: Qingdao University
Course: Accounting
Keywords: accounting information subject of requirement information requirement information disclosur
CLC: F233
Type: Master's thesis
Year: 2011
Downloads: 230
Quote: 0
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Abstract


According to the Keynesian economic theory, demand determines supply. So the demand of accounting information determines the supply of accounting information, and the supply the accounting information should satisfy the users’demand. But in our country, according to the status of information disclosure as well as information supply, the disclosured information can not satisfy the demand of informations users. We all know that the accounting principle is the basis of producing accounting information, and accounting principle should be the result of the game in which the users want to show their own interest. But the process of defining accounting principle in our country is not real after game, so the principle can not satisfy users’ demand. From the angles of demand, the lack of demand result in inadequate supply.This paper begain with the point of information demand, analyse the information demanders of our country to investigate whether they are effective, and make inquiries about the effectiveness of accounting information by using questionnaire. The result show that the accounting information is not so effective, and the reason of which lies in the following two aspects:one is for accounting principle, the other one is for accounting information disclosure. So by differentiating and analysing the process of making accounting principle between China and the USA, this paper suggest that our country should form effective user to improve the process of making accounting principle, and to radically solve the problems of information disclosure. Then by differentiating and analysing the information disclosure among China and foreign countries, the improvement of the effectiveness about accounting information can make change from the following aspects:disclosure content、expression form and disclosure time.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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