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Chinese Ministry of Finance on February 15, 2006 officially announced, including a basic criteria and 38 specific criteria, including a new set of corporate accounting standards system - \provisions from 1 January 2007 onwards listed company-wide implementation. New standards not only with China's socialist market economy, and to achieve convergence with International Financial Reporting Standards, which covers various categories of economic activities, marking China's accounting standards can be implemented independently of the basic system set up. After the release of the new guidelines, has aroused widespread concern, respectively, from domestic scholars developing guidelines, criteria and guidelines for the development of quality assessment and other aspects of its discussion, and made a lot of achievements. This also shows that our accounting standards accounting academic research emphasis, significantly more than the implementation of accounting standards for research and attention. The article first reviews the new standards of some scholars on research results and relevant accounting information focusing on the quality of the information and research results of empirical research carried out simply summarized. Then from the accounting information related characteristics and influencing factors start to the new standards system, analyzed, from a theoretical point of view the new guidelines focus on the quality of accounting information related effects, both positive and negative aspects, and certainly the promulgation of new standards , general accounting information is conducive to the improvement of the quality of relevance. In the theoretical analysis, based on the selection of some listed companies in Shanghai and Shenzhen Financial Data empirical research, as the new standards from 1 January 2007 onwards, time is limited, so the choice of a large number of articles sectional data, group the data into new standards and the old criteria groups were conducted regression analysis, the results were compared. Looking at the results from the empirical research, the implementation of the new guidelines is indeed a certain extent, as the theoretical analysis of accounting information as to improve the relevance, but the extent is not significant, and thus raise the quality of the accounting information needs more than just high-quality accounting criteria as a prerequisite, but also requires efficient enforcement mechanisms as a guarantee that the implementation of accounting standards is more important than the accounting standards, which is below, provide a basis for further research. With further research, people gradually realized that if the lack of effective enforcement mechanisms accounting standards, accounting standards will not guarantee effective implementation. Articles in the full draw on existing data, based on the accounting standards mechanism is divided into internal and external mechanisms for implementation are discussed separately and on how to build a sound implementation mechanisms author's insights and recommendations made.
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