会计信息质量研究
本站原创 论文中文摘要：会计信息质量的研究是一个世界范围关注的课题,随着社会各界对会计信息需求的加大,对会计信息依赖程度的逐渐增强,各国对会计信息质量都加大了研究力度,采取了相应的措施,这不仅对监督和确保社会、政府职能的有效履行具有重大意义,而且有助于维护市场经济的环境和秩序,促进社会经济的健康发展。目前看来,国内外会计界对会计信息质量特征进行了大量的定性研究,取得了丰富的成果。,无论是从理论上还是从实践上来看,研究并加快对会计信息质量的改进都是完全必要及时的,对于会计信息质量问题,需要从战略高度予以认识、予以重视,国家对此要有整体的安排和部署。各监督管理机构在会计信息质量出现问题时能够发挥重要作用,需要得到其他经济管理的职能部门的支持和配合,需要得到全社会的理解和认同。研究会计信息质量问题和致力提高会计信息质量,是我们面临的十分重要的课题。本文主要是从与会计信息质量相关的内容来讲述,结合我国的实际情况,通过针对性的分析,使文章具有一定的综合性。文章的内容分为五大部分,具体结构如下：第一部分讲述选题背景、研究现状以及研究意义。其中研究现状中根据会计信息质量特征的现状以及提高会计信息质量两个部分来具体阐述。第二部分论述会计信息质量概述,介绍会计信息质量及其质量特征的相关概念,并重点介绍了美国、国际和英国会计准则委员会的会计信息质量特征体系,分析这几个国家或者组织的会计信息质量特征的构成,对我国有着一定的指导意义。第三部分讨论会计信息质量的影响因素,从目前比较受关注的三个方面进行理论分析阐述,分别为会计计量属性、会计目标、会计供给与需求。第四部分探讨我国目前与会计信息质量相关的现状,分为两个方面：会计信息质量的表现和原因分析,其中表现从会计处理、信息披露具体阐述。将原因分析分为三个部分：会计法律法规不健全中重点分析的是会计准则,会计准则的修订和改善对提高会计信息质量起着有效的保障作用；外部监管力度的不完善从财务机构的管理现状和政府角度两方面进行的分析；公司治理管理失效中提到公司治理结构和内部控制两个方面。最后一部分讲述针对现状中的问题对提高会计信息质量应采取的具体措施：完善会计相关法律法规、强化外部监管和加强公司治理3个方面。完善会计相关法律法规中通过规范会计信息披露、加大违规处罚以及合理使用公允价值三个方面来提高会计信息的质量进行分析。外部监管从政府和财务机构两个角度具体分析,公司治理更强调的从公司内部角度公司结构、激励约束机制、人员管理三个方面提高会计信息的可靠性,深入分析具体应对会计信息质量。本文主要采用的是规范研究方法,创新点在于从理论角度和现实角度双方面进行分析会计信息质量相关的内容,同时做到有重点地、有针对性的选择,通过搜集相关的资料数据,多采用现实数据予以说明,进行积极探索,找出对策
Abstract（英文摘要）： The quality of accounting information is a subject of worldwide concern, with the increase of the demand to the community, accounting information on the dependence of a gradual increase, many countries he increased the quality of accounting information research efforts and the corresponding measures, not only for monitoring and ensuring social and governmental functions of the effective implementation of major significance, but also contribute to the maintenance of the market economy environment and order, promote the healthy development of the economy.Now domestic and international accounting professions he a large number of qualitative researches on the quality of the accounting information, then he achieved fruitful results, either in theory or in practice, the research is absolutely necessary and timely. The regulatory authority problems in the quality of accounting information can play an important role in the time required by other functions of economic management support and cooperation. The accounting information quality and to improve the quality are the important issues we faced.This article talks about the quality of accounting information from all the related aspects, try through targeted of analysis and with the actual situation, all this would make the article strong and comprehensive. Content and the structure of the articles as follows:The first part describes the research background, current situation and research significance. There he two parts according to the status of qualitative characteristics of the accounting information and how to improve the quality of accounting information to tell.The second part is an overview of accounting quality, and quality of accounting information quality describes the characteristics of the related concepts and focuses on the United States, international and United Kingdom the Accounting Standards Board’s the quality feature system of the accounting information, analyze the country or the organization of accounting information quality characteristics of form, China can he a certain significance.The third part describes the factors affecting the quality of accounting information, from the current more concerned three aspects of the theoretical analysis described, accounting objectives, the supply and demand of the accounting.Part IV discusses the quality of our current and accounting information related to the status, which is divided into areas:the quality of the accounting information and the reasons for the performance analysis, in which the performance from the accounting treatment and information disclosure. Analysis will be divided into three parts:inadequate laws and regulation in the accounting analysis is the focus of accounting standards, amendments to accounting standards and improve the quality of accounting information plays an effective role in safeguarding; external supervision of imperfect management of financial intermediaries from the status and the government point of view two aspects of the analysis; corporate governance failure of management mentioned in the corporate governance structure and two aspects of internal control.Situation in the last part of the problem for improving the quality of accounting information should be taken of specific measures:perfect the accounting-related laws and regulations, strengthen the external monitoring, and strengthen corporate governance three aspects. Improve relevant laws and regulations established by accounting standard, increase penalties for violations and make rationally use of measurement attributes to improve the accounting information of three aspects for analysis. External supervision from the government and financial intermediaries specific analysis of two angles, more emphasis on corporate governance from the perspective of the company within the company structure, incentive and restraint mechanis, improve the reliability of accounting information, three in-depth analysis of personnel management, specific response to the quality of accounting information.This article is based on standardized research methods used in the main, innovation of this paper is theoretical and practical perspectives from both sides described the analysis of accounting information quality relevant, and I do a focused and he targeted in all aspects from selection, then can he a systemic, by gathering relevant information and data, the use of real data be described, the active exploration analysis to identify the countermeasures.
论文关键词： 会计信息质量；质量特征；影响因素；治理措施；
Key words（英文摘要）： The quality of accounting information；Qualitative Characteristics；The affecting factors；Control measures；
Abstract（英文摘要）： The quality of accounting information is a subject of worldwide concern, with the increase of the demand to the community, accounting information on the dependence of a gradual increase, many countries he increased the quality of accounting information research efforts and the corresponding measures, not only for monitoring and ensuring social and governmental functions of the effective implementation of major significance, but also contribute to the maintenance of the market economy environment and order, promote the healthy development of the economy.Now domestic and international accounting professions he a large number of qualitative researches on the quality of the accounting information, then he achieved fruitful results, either in theory or in practice, the research is absolutely necessary and timely. The regulatory authority problems in the quality of accounting information can play an important role in the time required by other functions of economic management support and cooperation. The accounting information quality and to improve the quality are the important issues we faced.This article talks about the quality of accounting information from all the related aspects, try through targeted of analysis and with the actual situation, all this would make the article strong and comprehensive. Content and the structure of the articles as follows:The first part describes the research background, current situation and research significance. There he two parts according to the status of qualitative characteristics of the accounting information and how to improve the quality of accounting information to tell.The second part is an overview of accounting quality, and quality of accounting information quality describes the characteristics of the related concepts and focuses on the United States, international and United Kingdom the Accounting Standards Board’s the quality feature system of the accounting information, analyze the country or the organization of accounting information quality characteristics of form, China can he a certain significance.The third part describes the factors affecting the quality of accounting information, from the current more concerned three aspects of the theoretical analysis described, accounting objectives, the supply and demand of the accounting.Part IV discusses the quality of our current and accounting information related to the status, which is divided into areas:the quality of the accounting information and the reasons for the performance analysis, in which the performance from the accounting treatment and information disclosure. Analysis will be divided into three parts:inadequate laws and regulation in the accounting analysis is the focus of accounting standards, amendments to accounting standards and improve the quality of accounting information plays an effective role in safeguarding; external supervision of imperfect management of financial intermediaries from the status and the government point of view two aspects of the analysis; corporate governance failure of management mentioned in the corporate governance structure and two aspects of internal control.Situation in the last part of the problem for improving the quality of accounting information should be taken of specific measures:perfect the accounting-related laws and regulations, strengthen the external monitoring, and strengthen corporate governance three aspects. Improve relevant laws and regulations established by accounting standard, increase penalties for violations and make rationally use of measurement attributes to improve the accounting information of three aspects for analysis. External supervision from the government and financial intermediaries specific analysis of two angles, more emphasis on corporate governance from the perspective of the company within the company structure, incentive and restraint mechanis, improve the reliability of accounting information, three in-depth analysis of personnel management, specific response to the quality of accounting information.This article is based on standardized research methods used in the main, innovation of this paper is theoretical and practical perspectives from both sides described the analysis of accounting information quality relevant, and I do a focused and he targeted in all aspects from selection, then can he a systemic, by gathering relevant information and data, the use of real data be described, the active exploration analysis to identify the countermeasures.
论文关键词： 会计信息质量；质量特征；影响因素；治理措施；
Key words（英文摘要）： The quality of accounting information；Qualitative Characteristics；The affecting factors；Control measures；