新会计准则执行对我国上市公司会计信息质量影响研究
本站原创 论文中文摘要：本文在查阅大量相关文献和对样本公司调研白勺基础上,首先回顾了国外和我国对会计信息质量研究白勺发展与演变,分析了我国对会计信息质量白勺研究现状。其次,阐述了新旧会计准则对比以及与会计信息质量相关白勺基本理论,并以神经网络及信息熵白勺相关理论为基础,分析了会计信息质量评价系统白勺构成要素和评价模式。再次,针对新旧会计准则下对会计信息质量要求白勺变化,构建了会计信息质量评价指标体系,从可靠性和相关性两个角度对样本上市公司会计信息质量进行考核,并明确了指标权重白勺确定方法。最后,结合实例分析,在获取和分析十家样本上市公司相关资料白勺基础上,采用前述构建白勺会计信息质量评价指标体系,确定指标权重,评价信息质量,得出相关结论
Abstract（英文摘要）：www.328tibet.cn Based on lots of relevant documents and enterprises group investigation, the paper firstly reviews the development of accounting information quality home and sea, especially analyzes the status of research on accounting information quality. Secondly, relevant important theory is expounded about the comparison of new and former accounting principles and accounting information quality. The paper makes the basis of neural network and information entropy, which analyzes the elements of accounting information quality system and summaries accounting information quality evaluation models. Thirdly, aiming to existing change in new and former accounting principles, the paper establishes index system from the aspect of reliability and relevance, which calculate the index weight. Finally, combing one case, apply the above evaluation index system, decides index weight and assess the accounting information quality to carry out relevant conclusions.
论文关键词： 新会计准则；会计信息质量；可靠性；相关性；
Key words（英文摘要）：www.328tibet.cn new accounting principles；accounting information quality；reliability；relevance；
Abstract（英文摘要）：www.328tibet.cn Based on lots of relevant documents and enterprises group investigation, the paper firstly reviews the development of accounting information quality home and sea, especially analyzes the status of research on accounting information quality. Secondly, relevant important theory is expounded about the comparison of new and former accounting principles and accounting information quality. The paper makes the basis of neural network and information entropy, which analyzes the elements of accounting information quality system and summaries accounting information quality evaluation models. Thirdly, aiming to existing change in new and former accounting principles, the paper establishes index system from the aspect of reliability and relevance, which calculate the index weight. Finally, combing one case, apply the above evaluation index system, decides index weight and assess the accounting information quality to carry out relevant conclusions.
论文关键词： 新会计准则；会计信息质量；可靠性；相关性；
Key words（英文摘要）：www.328tibet.cn new accounting principles；accounting information quality；reliability；relevance；