Summery on the Reliability of Accounting Information in China

The reliability of accounting information is the main issue concerning the quality of accounting information in China, which is one of the hotspots for the Chinese researchers. This paper not only summarizes previous scholarly research achievements and defection but also put up with the future researching direction by describing the definition of the reliability of accounting information (RAI), the alert system of RAI and the main reasons affecting on RAI, as well as the strategies to govern RAI according to our economists' research in this field.