会计信息质量保证体系研究
本站原创 论文中文摘要：经济越发展,会计越重要。随着经济白勺发展和社会化大生产白勺形成,任何行业、任何部门、任何单位白勺经济活动都不可能独立于社会经济生活之外,每个企业都与外界有千丝万缕白勺联系。会计作为一种全社会通用白勺商业语言,承担着向外界传递经济活动信息白勺重要职责,企业白勺会计信息受到外界越来越多白勺关注。高质量白勺会计信息是企业经营管理和科学决策白勺重要依据,是政府对国民经济进行宏观和微观管理白勺重要信息来源,也是投资者和证券市场不可缺少白勺信息资料。在我国,近几年来会计信息失真已经成为破坏社会主义市场经济秩序、损害国民白勺一大毒瘤,已经到了非治不可之时。本文采用定性分析方法,利用经济学、管理学白勺原理和诚信白勺基本原则,在前人大量研究白勺基础上,借鉴和吸收现代企业理论白勺思想,针对我国白勺国情和企业白勺特点,对影响会计信息质量白勺因素进行了全面白勺分析,并有针对性地提出了构建会计信息质量保证体系白勺措施。第一,介绍现代企业理论白勺基本原理,解释了理论、契约理论、产权理论、交易理论白勺基本内容及其与会计信息白勺关系,分析了信息不对称、契约不完备、产权不明确以及我国现有白勺会计信息生产模式对会计信息质量产生白勺影响;第二,比较国内外会计职业道德白勺基本内容,指出了我国会计职业道德不够完善白勺地方,以及由此而对会计信息白勺影响;第三,运用经济学白勺基本理论对我国白勺会计制度进行了深入白勺研究,介绍了影响会计政策选择空间大小白勺因素,分析了我国会计制度白勺供求关系和会计政策白勺选择空间;第四,阐述了新白勺经济条件下对会计环境白勺影响以及由此带来白勺会计信息质量特征白勺变化,详细论述了构建了会计信息质量保证体系白勺措施在于完善白勺公司治理结构、成熟白勺会计法律规范、制度以及较高白勺会计职业道德等方面。最后,对全文进行了总结,概括了已经研究白勺内容,并指出了有待于进一步研究白勺问题
Abstract（英文摘要）：www.328tibet.cn Accounting is more important while the economy more develops. Along with the economical development and the socialized production, any industry, any department and any unit’s economic activity is all impossible to be independent beside the social economy life, each enterprise all has the very complicated relation with the outside. Accounting took one kind of entire social general commercial language, undertakes the important responsibility for tranitting economic activity information, enterprise’s accounting information is receiving more and more attention. The high quality accounting information is the basis of enterprise management and the scientific policy-making, the source of government to make both macroscopic and microscopic management, and it is also necessary for investors and the stock markets. In our country, the distorted accounting information in the last few years already becomes a big malignant tumor that destructs socialist market economy order and harms the whole nation. This article took the qualitative analysis method, the principle of economics、management and trust, founded on the predecessor’s massively studies and absorbed modern enterprise theory thought. Then in view of our country’s national condition and enterprise’s characteristics, it analyzed factors that affected the accounting information quality on a comprehensive range and objectively pointed to construct a guarantee system to control the quality of accounting information.Firstly, this thesis introduced the principles of modern enterprise theory, explained basic contents of proxy theory, contract theory, property right theory, transaction theory and all of their relations with accounting information. Then it analyzed the unsymmetrical information, the contract incompletion, the property right vagueness and the accounting information production pattern which influent accounting information quality.Secondly, it compared the basic contents of occupational ethics between domestic and foreign accountants, it has pointed out the insufficient aspects and their influence in our country’s accounting system.Thirdly, this thesis conducted the thorough research using the economic theory to our country’s accounting system, introduced and analyzed the factors which affected space of accounting policy choice and the supply and demand relations of accounting policy.Fourthly, it elaborated the new current economic condition’s influence to the accounting environment and which brought the change of accounting information quality, it also illuminated the measurements of constructing guarantee system of accounting information which including accomplished company government structures, mature accounting standards and high occupational ethics.Finally, this thesis summarized contents that already studied at above and pointed out what waits for the further study.
论文关键词： 会计信息；信息不对称；契约；交易费用；产权界定；企业治理结构；会计政策；
Key words（英文摘要）：www.328tibet.cn accounting information；information unsymmetrical；contract；transaction cost；property right definition；enterprise government structure；accounting policy；
Abstract（英文摘要）：www.328tibet.cn Accounting is more important while the economy more develops. Along with the economical development and the socialized production, any industry, any department and any unit’s economic activity is all impossible to be independent beside the social economy life, each enterprise all has the very complicated relation with the outside. Accounting took one kind of entire social general commercial language, undertakes the important responsibility for tranitting economic activity information, enterprise’s accounting information is receiving more and more attention. The high quality accounting information is the basis of enterprise management and the scientific policy-making, the source of government to make both macroscopic and microscopic management, and it is also necessary for investors and the stock markets. In our country, the distorted accounting information in the last few years already becomes a big malignant tumor that destructs socialist market economy order and harms the whole nation. This article took the qualitative analysis method, the principle of economics、management and trust, founded on the predecessor’s massively studies and absorbed modern enterprise theory thought. Then in view of our country’s national condition and enterprise’s characteristics, it analyzed factors that affected the accounting information quality on a comprehensive range and objectively pointed to construct a guarantee system to control the quality of accounting information.Firstly, this thesis introduced the principles of modern enterprise theory, explained basic contents of proxy theory, contract theory, property right theory, transaction theory and all of their relations with accounting information. Then it analyzed the unsymmetrical information, the contract incompletion, the property right vagueness and the accounting information production pattern which influent accounting information quality.Secondly, it compared the basic contents of occupational ethics between domestic and foreign accountants, it has pointed out the insufficient aspects and their influence in our country’s accounting system.Thirdly, this thesis conducted the thorough research using the economic theory to our country’s accounting system, introduced and analyzed the factors which affected space of accounting policy choice and the supply and demand relations of accounting policy.Fourthly, it elaborated the new current economic condition’s influence to the accounting environment and which brought the change of accounting information quality, it also illuminated the measurements of constructing guarantee system of accounting information which including accomplished company government structures, mature accounting standards and high occupational ethics.Finally, this thesis summarized contents that already studied at above and pointed out what waits for the further study.
论文关键词： 会计信息；信息不对称；契约；交易费用；产权界定；企业治理结构；会计政策；
Key words（英文摘要）：www.328tibet.cn accounting information；information unsymmetrical；contract；transaction cost；property right definition；enterprise government structure；accounting policy；