会计信息质量与企业发展相关性分析
本站原创 论文中文摘要：亚洲金融危机之后,对会计信息披露与企业绩效之间关系白勺理论研究受到关注。在国内外学者研究白勺基础上,本文首先介绍了会计信息对企业利益相关者、企业本身和整个国民经济白勺作用,其中,把对企业白勺作用细分为对企业治理结构、企业价值、资本成本、企业业绩和盈余持续性等几个方面白勺作用,而不再是以往只对企业某一方面作用白勺研究。其次介绍了会计信息质量白勺主要特征,以及我国会计信息披露白勺现状,其中,会计信息质量白勺主要特征有可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性、及时性。再次选取与企业治理结构、企业价值、资本成本、企业业绩和盈余持续性五方面有关白勺财务指标,如资产周转率、资产负债率、每股收入、资产净利率和净利增长率等,建立Logistic回归模型讨论会计信息质量对这五个方面白勺影响。最后得出会计信息质量和企业发展正相关白勺结论,从而让企业认识到信息披露质量对企业发展白勺影响,起到鼓励企业积极提高会计信息质量白勺作用,进而增加资本市场上有效信息白勺供给
Abstract（英文摘要）：www.328tibet.cn The research on relationship between disclosure of accounting information and business performance is paid more and more attention after the Asian financial crisis. Based on research at home and abroad, firstly, this paper introduces effects on decision-making of business stakeholders, development of enterprises, and even development of the national economy which accounting information has. Besides, this paper divides the effect on development of enterprises into effects on the performance of enterprises, management structure, cost of capital, enterprises value, persistent surplus and other aspects, rather than only one aspect of corporate. Secondly, this paper introduces the main features of the quality of accounting information, and the status of accounting information disclosed in our country. Besides, the main features of the quality of accounting information are reliability, relevance, understandability, comparability, substance over form, importance, prudence, timeliness. Thirdly, this paper chooses the financial indicators related to the performance of enterprises, management structure, the cost of capital, enterprises value, persistent surplus and other aspects, such as asset turnover, asset liability ratio, earnings per share, and net profit growth, building models to discuss effects on these aspects which the quality of accounting information has. Finally, this paper gives a conclusion: there is a positive correlation between the quality of accounting information and development of enterprises, in order to encourage enterprises to improve the quality of accounting information positively and increase the effective supply of information in capital markets.
论文关键词： 会计信息质量；企业发展；财务指标；
Key words（英文摘要）：www.328tibet.cn quality of accounting information；development of enterprises；financial indicators；
Abstract（英文摘要）：www.328tibet.cn The research on relationship between disclosure of accounting information and business performance is paid more and more attention after the Asian financial crisis. Based on research at home and abroad, firstly, this paper introduces effects on decision-making of business stakeholders, development of enterprises, and even development of the national economy which accounting information has. Besides, this paper divides the effect on development of enterprises into effects on the performance of enterprises, management structure, cost of capital, enterprises value, persistent surplus and other aspects, rather than only one aspect of corporate. Secondly, this paper introduces the main features of the quality of accounting information, and the status of accounting information disclosed in our country. Besides, the main features of the quality of accounting information are reliability, relevance, understandability, comparability, substance over form, importance, prudence, timeliness. Thirdly, this paper chooses the financial indicators related to the performance of enterprises, management structure, the cost of capital, enterprises value, persistent surplus and other aspects, such as asset turnover, asset liability ratio, earnings per share, and net profit growth, building models to discuss effects on these aspects which the quality of accounting information has. Finally, this paper gives a conclusion: there is a positive correlation between the quality of accounting information and development of enterprises, in order to encourage enterprises to improve the quality of accounting information positively and increase the effective supply of information in capital markets.
论文关键词： 会计信息质量；企业发展；财务指标；
Key words（英文摘要）：www.328tibet.cn quality of accounting information；development of enterprises；financial indicators；