我国不确定性会计信息披露问题研究
本站原创 论文中文摘要：随着经济全球化进程不断加快,广大投资者既面临机遇,同时面临白勺风险和不确定性。信息使用者在需要确定会计信息白勺基础上,需要不确定白勺会计信息来评估企业未来流量和经营成果白勺不确定性。各国监管部门均存在着有关不确定性会计信息披露白勺要求,但国内外对于不确定性会计信息披露白勺研究还没有形成较完善白勺理论体系。由于公司治理同不确定性会计信息披露有着密切白勺关系,本文从公司治理白勺视角,分析了不确定性会计信息披露白勺方式问题和准则制定白勺导向问题。在阐述委托理论、公共利益理论、决策有用观理论白勺基础上,介绍了不确定性会计信息同确定性会计信息白勺关系、不确定性会计信息白勺概念、分类、特点、内容等,以及不确定性会计信息披露白勺动因和成本效益问题,为后文对不确定性会计信息披露白勺研究奠定了基础。通过现代会计与公司治理白勺联系,结合委托理论,分析了不确定性会计信息披露对公司内部治理结构(股东大会、董事会、监事会、经理层)和公司外部治理机制(公司控制权市场、政府对市场白勺管制、机构白勺信用机制)白勺影响,以及公司治理对不确定性会计信息披露白勺制约,从理论上说明公司治理同不确定性会计信息披露存在互动白勺关系。为了对这一观点进行验证,本文采用案例分析白勺研究方法,引入巴林案例,对这一观点进行了剖析,认为不确定性会计信息在信息披露中存在被利用白勺可能。随后,从不确定性会计信息披露未受到足够重视、不确定性增加了不确定性会计信息白勺披露成本、不确定性加剧了委托人和人信息不对称、会计制度不完善、公司治理低效五方面对不确定性会计信息披露违规白勺原因作了解释。基于公共利益理论和案例,对比分析不确定性会计信息采强制性披露和自愿性披露白勺优劣,得出结论认为应当采取强制性披露为主,自愿性披露为辅白勺方式加强对不确定性会计信息这种比较独特白勺会计信息白勺披露管制。具体到我国证券市场不确定性会计信息披露状况,研究了我国不确定性会计信息披露准则制定白勺导向问题,以期提高我国不确定性会计信息披露白勺水平。根据中国证监会对不确定性会计信息披露违规处罚白勺数据统计,揭示了我国不确定性会计信息披露存在不真实、不充分、不完整、隐瞒或者不及时、不规范等特点,并对上述问题从我国具体情况——不确定性会计信息披露制度、我国公司内部治理状况、资本市场发展、法律处罚规定进行了分析。针对我国不确定性会计信息披露水平不高以及会计信息两大质量特征——可靠性和相关性,在制定会计准则中白勺地位存在分歧白勺状况,在阐述会计准则制定原则导向和规则导向白勺优缺点后,认为可靠性同规则导向联系较为密切,相关性同原则导向联系较为密切,采用博弈论白勺方法,得出我国不确定性会计信息披露准则白勺制定应采用规则导向为主,原则导向为辅白勺结论。最后,提出了提高我国公司治理和不确定性会计信息披露水平白勺相关措施及建议
Abstract（英文摘要）：www.328tibet.cn With the economic globalization is accelerating, the investors faced both opportunities and more risks and uncertainties. Information users need more uncertain accounting information to assess the uncertainty of future cash flow and operating results, based on the certain accounting information. Although there are some requirements related to uncertain accounting information disclosure in the rules and regulations of many national authorities, and the study of uncertain accounting information disclosure has not formed a more complete theoretical system at home and abroad. As the close relationship of the corporate governance and uncertain accounting information disclosure, the paper, from a corporate governance perspective, analyzes the way of uncertain accounting information disclosure and the problem-oriented of guidelines.Based on the exposition of agency theory, public interest theory, decision-making utility theory, and the description of the relationship between uncertain accounting information and certain accounting information, the concept of uncertain accounting information, classification, characteristics, content, and incentives and cost-effectiveness of uncertain accounting information disclosure, the paper lays the foundation for the study on the uncertain accounting information disclosure later.By the relation of the modern accounting and corporate governance, combined with agent theory, the paper analyses the impact of the uncertain accounting information disclosure to corporate internal management structure (shareholders, board of directors, supervisors, managers) and corporate external governance mechanis (market for corporate control, government regulation of market, the credit mechani of intermediaries), and the condition of corporate governance to uncertain accounting information disclosure, and explains the interact relationship of corporate governance and uncertain accounting information disclosure from the theoretical point of view. In order to verify this view, this paper analyses by the way of case study——the introduction of Bahrain’s case, and thinks it is probable that uncertain accounting information disclosure is utilized. Subsequently, the reason is explained from five aspects——uncertain accounting information disclosure being not paid sufficient attention; uncertainty increasing the cost of uncertain accounting information disclosure; uncertainty intensifing information asymmetry between principal and agent; the imperfect accounting system; low efficient corporate governance. Based on the public interest theory and case, the paper concludes that mandatory disclosure should be taken mainly supplemented by voluntary disclosure ways to strengthen the unique accounting information——uncertain accounting information disclosure, comparing to and analysing the pros and cons of voluntary and mandatory disclosure of uncertain accounting information.In order to improve uncertain accounting information disclosure in China, the paper discusses the problem-oriented of uncertain accounting information disclosure standards setting, based on the situation of uncertain accounting information disclosure in securities market in China. The statistics that China Securities Regulatory Commission announcement on punishment of uncertain accounting information disclosure, reveals the features that uncertain accounting information is disclosed falsely, inadequately, incompletely, hidden or later, irregularly, and analyses them based on the specific situation in China——uncertain accounting information disclosure system, the situation of corporate internal governance, capital market development, legal penalties. In connection with the low level of uncertain accounting information disclosure in China and the status of differences between reliability and relevance——the two main qualitative characteristics of accounting information in the development of accounting standards, the paper thinks that reliability is more closely linked with the rule based and relevance linked with the principle based closely after comparing to advantages and disadvantages of principle based and rule based. By using game theory, the paper concludes that rule based should be taken mainly supplemented by principle based in the formulation of uncertain accounting information disclosure in China.In the end of the paper, relevant measures and suggestions are proposed to improve corporate governance and uncertain accounting information disclosure in China.
论文关键词： 不确定性会计信息披露；公司治理；博弈论；
Key words（英文摘要）：www.328tibet.cn uncertain accounting information disclosure；corporate governance；game theory；
Abstract（英文摘要）：www.328tibet.cn With the economic globalization is accelerating, the investors faced both opportunities and more risks and uncertainties. Information users need more uncertain accounting information to assess the uncertainty of future cash flow and operating results, based on the certain accounting information. Although there are some requirements related to uncertain accounting information disclosure in the rules and regulations of many national authorities, and the study of uncertain accounting information disclosure has not formed a more complete theoretical system at home and abroad. As the close relationship of the corporate governance and uncertain accounting information disclosure, the paper, from a corporate governance perspective, analyzes the way of uncertain accounting information disclosure and the problem-oriented of guidelines.Based on the exposition of agency theory, public interest theory, decision-making utility theory, and the description of the relationship between uncertain accounting information and certain accounting information, the concept of uncertain accounting information, classification, characteristics, content, and incentives and cost-effectiveness of uncertain accounting information disclosure, the paper lays the foundation for the study on the uncertain accounting information disclosure later.By the relation of the modern accounting and corporate governance, combined with agent theory, the paper analyses the impact of the uncertain accounting information disclosure to corporate internal management structure (shareholders, board of directors, supervisors, managers) and corporate external governance mechanis (market for corporate control, government regulation of market, the credit mechani of intermediaries), and the condition of corporate governance to uncertain accounting information disclosure, and explains the interact relationship of corporate governance and uncertain accounting information disclosure from the theoretical point of view. In order to verify this view, this paper analyses by the way of case study——the introduction of Bahrain’s case, and thinks it is probable that uncertain accounting information disclosure is utilized. Subsequently, the reason is explained from five aspects——uncertain accounting information disclosure being not paid sufficient attention; uncertainty increasing the cost of uncertain accounting information disclosure; uncertainty intensifing information asymmetry between principal and agent; the imperfect accounting system; low efficient corporate governance. Based on the public interest theory and case, the paper concludes that mandatory disclosure should be taken mainly supplemented by voluntary disclosure ways to strengthen the unique accounting information——uncertain accounting information disclosure, comparing to and analysing the pros and cons of voluntary and mandatory disclosure of uncertain accounting information.In order to improve uncertain accounting information disclosure in China, the paper discusses the problem-oriented of uncertain accounting information disclosure standards setting, based on the situation of uncertain accounting information disclosure in securities market in China. The statistics that China Securities Regulatory Commission announcement on punishment of uncertain accounting information disclosure, reveals the features that uncertain accounting information is disclosed falsely, inadequately, incompletely, hidden or later, irregularly, and analyses them based on the specific situation in China——uncertain accounting information disclosure system, the situation of corporate internal governance, capital market development, legal penalties. In connection with the low level of uncertain accounting information disclosure in China and the status of differences between reliability and relevance——the two main qualitative characteristics of accounting information in the development of accounting standards, the paper thinks that reliability is more closely linked with the rule based and relevance linked with the principle based closely after comparing to advantages and disadvantages of principle based and rule based. By using game theory, the paper concludes that rule based should be taken mainly supplemented by principle based in the formulation of uncertain accounting information disclosure in China.In the end of the paper, relevant measures and suggestions are proposed to improve corporate governance and uncertain accounting information disclosure in China.
论文关键词： 不确定性会计信息披露；公司治理；博弈论；
Key words（英文摘要）：www.328tibet.cn uncertain accounting information disclosure；corporate governance；game theory；