The quality of accounting information is not only determined by the quality of accounting standards setting, but also by enforcement efficiency of accounting standards. High quality accounting standards do not lead to high quality financial reports. The enforcement of accounting standards is the core to realize accounting standard objective and is the only way to check accounting standard quality and is the basis for making later standards. With regard to technical level, the elevation of accounting standards quality is positively related to accounting information quality, however, accounting standards have natural result and their enforcement is influenced by many factors. Analysis of these factors is of important significance to influencing ways and acting results of accounting standards enforcement and to improvement of accounting standards enforcement efficiency.