Research on the Evaluation of Accounting Information Quality in Banking Industry——Take China's Listed Banks as an Example

Abstract

On the basis of summarizing the existing research on the quality of accounting information, this paper discusses the measurement standard of accounting information quality from the aspects of accounting information generation and disclosure, constructs the evaluation index of accounting information quality from the perspective of risk monitoring, and uses the quantitative model to deeply study the quality of accounting information in China's banking industry. The research results show that the quality of accounting information in China's banking industry is generally on the rise from 2010 to 2021, and reliability plays an important role in the comprehensive evaluation of accounting information quality; Second is the status of accounting information disclosure; The influence of relevance on the quality of accounting information is relatively weak. On this basis, the paper puts forward relevant policy recommendations to provide useful reference for improving the quality of accounting information.