The Study of the Truth of Performance Information Based on SEM

Attempting to improve the quality of performance information, the present work studies the factors of the truth of performance information with the Structural Equation Modeling (SEM). First, with the theoretical analysis, the writer summarizes all the factors of the truth of performance information. Then, according to the relationship between each factor, the writer constructs the modeling map. Finally, after the questionnaire survey, the writer carries out the modeling estimation and analyses the data. With the analyzing, the writer concludes that the institutional factors and the leadership emphasis are more important in all five mayor factors.