Theoretically, there is no consensus on how to evaluate information disclosure quality, however, in practice, the study of each institute has its own characteristics. The direct evaluation method is the main method in theoretical and practical circle to evaluate information disclosure quality, however, its perfecting progress is slow and has the problems in ignoring definition of concept connotation, big difference in evaluation indexes, no consensus on whether weight indicators should be set, inadequate theoretical basis for the verification of new ideas and so on. Evaluation index dispute can be solved by the implementation of conceptualization and operation program on the basis of measurement theory, however, the determination of index weight can be solved by choosing the optimal weights oriented by evaluation objective after the comparison of advantage and disadvantage of each scheme under the guidance of comprehensive evaluation theory. The evaluation dimension and indicators of information disclosure quality should be analyzed and determined by measurement theory and comprehensive evaluation theory, the market reaction of information disclosure quality evaluation of listed company should be attached importance to. 