Theory and practice show that capital, risks and asset quality are important contributors to their scale economy and should be considered comprehensively.

With the development of stock market in China, the accounting information disclosure of asset quality about companies listed in stock exchange market comes into the attention of the accounting information user, the accounting information about asset quality has become the first choice for information users to evaluate the true asset condition about listed companies.

The paper selects the real estate price index and the aggravating extent of set-up asset as the crucial targets for the development of real estate market and the asset quality of commercial bank respectively,and empirically analyzes the relation between the real estate price and the asset quality loaned from commercial bank.

This paper analyzes the problems about the loans in some of our country s commercial banks, and then makes a further discussion on how to improve assets quality.

The superiority and inferiority of the assets quality has a great influence on the capital operation and achievements of an enterprise.

The quality of assets is fe atured by its relativity,prescription as well as gradation.

In order to conform to the China s entry into WTO, and promote accounting work in enterprises totally, our country promulgated and carried out the new Business Accounting Regulations The paper expounds the principle of Essence is More Than Form in Business Accounting examining and calculating It analysizes the essence of business capital quality and relative solving method