高质量的会计信息有助于投资者做出正确的预测和投资决策，是证券市场健康有

High-quality accounting information to help investors make the right investment decisions and forecasting is the basis for healthy and effective operation of the securities market. The more timely accounting information is valid, the more conducive to promoting the rational allocation of market resources and more effective operation. Investors hope to get enough information by listed companies to disclose accounting information to make rational investment decisions. In the case of asymmetric information, investors need to get important information based on quarterly, semi-annual disclosure of listed companies and annual plans, analysis of financial statements of listed companies and disclosure of major events, such as balance sheet, income statement, cash flow statement, to make investment decisions. Timely and true disclosure of accounting information of listed companies can improve a company's reputation and visibility, boosting investor confidence in listed companies and investor confidence. If a listed company accounting information disclosure is not timely, there is distortion and other issues, investors will not be timely, clear understanding of the company's true operating conditions, making it impossible to make appropriate investment decisions, resulting in huge losses. Real and effective disclosure of accounting information can play a supervisory role. Only objective and impartial accounting information in order to ensure the quality of accounting information to help managers discover and non-GAAP control problems caused by the timely revision and improvement of accounting standards to improve the quality of supervision and information disclosure of listed companies accounting process.

High-quality accounting information helps investors make correct predictionand and investment decisions, and is the basis of the healthy and effective operation of the securities market. The more timely and effective accounting information, the more conducive to the reasonable allocation of market resources and more effective operation. Investors hope to obtain sufficient information through the accounting information disclosed by listed companies to make reasonable investment decisions. In the case of information asymmetry, investors need to obtain important information based on the quarter, the semi-annual report of the listed company disclosure and annual plan, analysis of the listed company's financial statement disclosure and major events, such as balance sheet, profit statement, cash flow statement, etc. to make investment decisions. Timely and truthful disclosure of accounting information of listed companies can improve the reputation and visibility of the company, and enhance investors' trust and investment confidence in listed companies. If the accounting information of listed companies is not disclosed in a timely manner, there are distortions and other problems, investors will not be able to timely and clear understanding of the company's real business situation, resulting in the inability to make appropriate investment decisions, causing huge losses. True and effective accounting information disclosure can play a supervisory role. Only objective and fair accounting information can guarantee the quality of accounting information, help managers to find and control the problems caused by non-standard accounting standards, timely revision and improvement of accounting standards, in order to improve the quality of information disclosure of listed companies in the process of supervision.

High quality accounting information is helpful for investors to make correct forecasts and investment decisions, and it is the basis for the healthy and effective operation of the securities market. The more timely and effective accounting information is, the more conducive it is to promote the rational allocation and more effective operation of market resources. Investors hope to obtain enough information through the accounting information disclosed by listed companies, so as to make reasonable investment decisions. In the case of information asymmetry, investors need to obtain important information on a quarterly basis, and analyze the financial statement disclosure and major events of listed companies, such as balance sheet, profit statement, cash flow statement, etc., to make investment decisions. The timely and true disclosure of accounting information of listed companies can improve the reputation and popularity of the company, and enhance investors' trust and investment confidence in the listed companies. If the accounting information of listed companies is not disclosed in time and there are some problems such as distortion, the investors will not be able to understand the real business situation of the company in time and clearly, resulting in the inability to make appropriate investment decisions, resulting in huge losses. Real and effective accounting information disclosure can play a supervisory role. Only objective and fair accounting information can guarantee the quality of accounting information, help managers to find and control the non-standard accounting standards caused by problems, revise and improve the accounting standards in time, so as to improve the quality supervision process of accounting information disclosure of listed companies.<br>