Jie Hu, Ting Song

(Shanghai University of Engineering and Technology Vocational College)

Abstract：

This study mainly explores the relationship between the quality of corporate accounting information and market efficiency. Through theoretical analysis and factor analysis of the quality of accounting information and market efficiency, it is found that internal factors (such as corporate governance structure, internal control system), external factors (such as accounting standards, audit system, regulatory environment), as well as corporate characteristics and market environment jointly affect this relationship. High quality accounting information helps to enhance market efficiency and competitiveness, promote effective allocation of resources, and ensure long-term stable market development.Finally, propose a path to strengthen supervision and internal control of enterprises, in order to promote the healthy development and long-term stability of the market.

Key Words：

enterprise; accounting information quality; market efficiency; relationship