Research on Mechanism & Measurement of Accounting Information Sharing Quality Decision of Stock Market from Supervisement Visual Angle
Guan Ai-hao · 2009
Information supervisor holds the balance in the process of accounting information sharing. It derectly influences the justness,efficiency and system risk. On the basic of analyzing on the supervisement visual angle's accounting information sharing quality decision mechanism,this paper designs the measurement methods for the accounting information sharing quality index from supervisement visual angle's timeliness and dependability quality. And a demonstration works on China's securities business data. The result shows the veracity of the model and discloses the higher risk and low level operating state of China's securities business.