我国上市公司会计信息质量问题研究
本站原创 论文中文摘要：我国的会计信息质量问题,长期以来一直是会计理论界和实务界关注的焦点,特别是对会计信息失真问题的探讨更是经久不衰,各位有识之士分别从不同的角度对这一问题进行了深入的研究,对这一问题的认识也不断深入。作者通过对相关文献的仔细检索和研究,发现对会计信息质量问题的研究,大多是从某个角度出发来论述这方面所存在的问题对会计信息质量所产生影响,如会计相关法规的不完善、会计人员的素质低下,当然也有从公司治理、会计监管等方面来论述会计信息质量问题的。但是,通过建立一个完整的体系来研究会计信息的质量,来保证高质量会计信息的产生这样一个角度,还很鲜见。因此,本人想到了在这方面做一尝试,毕竟,高质量会计信息的产生是多方共同作用的结果,凭借某一方面的努力,很难实现这一目标。最终,本人选择了会计信息的需求方、供给方和监管方这三个角度作为研究问题的出发点,通过对我国上市公司会计信息质量的现状的分析,分别从这三个方面找出问题之所在,然后,从三方共同出发,构建出保障我国上市公司会计信息质量的体系。本文之所以将会计信息质量问题的研究定位于我国上市公司,主要是基于以下几方面考虑:(1)上市公司的会计信息,作为一种公共物品,与其他所有制公司相比,其影响范围更广,影响程度更深,利益相关者,广大投资者和债权人都要根据其做出投资或信贷的决策,政府部门根据其做出宏观调控;(2)上市公司的会计核算水平较高,会计组织较完善,所提供的会计信息质量也较高,代表了我国会计实务发展的较高水平,将其作为研究对象具有代表性;(3)上市公司的会计信息易于取得,便于问题的研究,上市公司一般都有公开的财务报表,相关管理部门也会定期对其进行检查,并将检查结果公之于众。本文的主体内容分为三大部分,在第一部分中对会计信息质量及其衡量标准进行了理论上的阐述,分别就会计信息质量的含义、研究会计信息质量的意义进行了探讨,并对不同国家和组织的会计信息质量衡量标准进行了比较和分析;在第二部分中,首先引用调查资料对我国现阶段会计信息的质量进行了分
Abstract（英文摘要）： The quality of the accounting information in China has been being the focus of the theory realm as well as accounting application, especially the study on distortion of the accounting information keeps pacing on and many scholars he been doing researches from varied aspects in the area, which furthers our comprehension on it. With the preference and study in the related contributions, I find that the current studies on the subject mainly concentrate on some separate aspects, whose defects harm the quality of the accounting information, such as the laws and regulations concerning the accounting, the accounting personnel, the company governance mechani and the accounting supervision and control. However few studies are basing on a complete system, so I try doing some researches on it. After all, the accounting information of high quality is the result demanding the efforts from all respects; only one produces very little effect. Finally with a view to the three related parties, namely the demander, the supplier and the supervisor, I analyze the current condition of the accounting information, then diagnose the problems in the three respects and ultimately put forward the theory framework to guarantee the quality of the listed company’s accounting information under the cooperation of the three parties.This article focuses on the listed companies in China in studying the qualification of the accounting information, which is basing on the following considerations:1.As a type of public goods, the listed company’s accounting information, compared with the information of the companies of other ownership form, has wider and deeper influence and more interest related parties, according to which numerous investors and creditor make investment or credit decisions and the government sector implements corresponding macroeconomic policies.2.The listed company is advanced in accounting treatment ability, accountingorganization and the quality of accounting information as well as the high level of the development of accounting application in China and is more representative.3. The listed company’s accounting information is convenient to get, which helps to study. Normally they should publicize their financial reports; the major administrative sectors will inspect their accounting information regularly and publicize the results.This article includes three parts. The first part consists of the expatiation on qualification and its scale of the accounting information, discussion of the implication of the quality of the accounting information and the value of studying it, and the contrast and analysis on the scale for accounting information’ quality in other countries or organizations; in the second part, after analyzing the quality of the accounting information in current China referring to the related materials, I further study the reasons causing the above situation from the following three perspectives: the demander, the supplier and the supervisor of the accounting information; in the next part I bring forward corresponding countermeasures to coup with the problems encountered by the three parties in the process of the produce and tranission of the accounting information; and in the last part, from the above three respects I put up the security system for the high quality of the accounting information of the listed companies in China.
论文关键词： 会计信息质量；需求方；供给方；监管方；
Key words（英文摘要）： The quality of the accounting information；the demander；the supplier；the supervisor；
Abstract（英文摘要）： The quality of the accounting information in China has been being the focus of the theory realm as well as accounting application, especially the study on distortion of the accounting information keeps pacing on and many scholars he been doing researches from varied aspects in the area, which furthers our comprehension on it. With the preference and study in the related contributions, I find that the current studies on the subject mainly concentrate on some separate aspects, whose defects harm the quality of the accounting information, such as the laws and regulations concerning the accounting, the accounting personnel, the company governance mechani and the accounting supervision and control. However few studies are basing on a complete system, so I try doing some researches on it. After all, the accounting information of high quality is the result demanding the efforts from all respects; only one produces very little effect. Finally with a view to the three related parties, namely the demander, the supplier and the supervisor, I analyze the current condition of the accounting information, then diagnose the problems in the three respects and ultimately put forward the theory framework to guarantee the quality of the listed company’s accounting information under the cooperation of the three parties.This article focuses on the listed companies in China in studying the qualification of the accounting information, which is basing on the following considerations:1.As a type of public goods, the listed company’s accounting information, compared with the information of the companies of other ownership form, has wider and deeper influence and more interest related parties, according to which numerous investors and creditor make investment or credit decisions and the government sector implements corresponding macroeconomic policies.2.The listed company is advanced in accounting treatment ability, accountingorganization and the quality of accounting information as well as the high level of the development of accounting application in China and is more representative.3. The listed company’s accounting information is convenient to get, which helps to study. Normally they should publicize their financial reports; the major administrative sectors will inspect their accounting information regularly and publicize the results.This article includes three parts. The first part consists of the expatiation on qualification and its scale of the accounting information, discussion of the implication of the quality of the accounting information and the value of studying it, and the contrast and analysis on the scale for accounting information’ quality in other countries or organizations; in the second part, after analyzing the quality of the accounting information in current China referring to the related materials, I further study the reasons causing the above situation from the following three perspectives: the demander, the supplier and the supervisor of the accounting information; in the next part I bring forward corresponding countermeasures to coup with the problems encountered by the three parties in the process of the produce and tranission of the accounting information; and in the last part, from the above three respects I put up the security system for the high quality of the accounting information of the listed companies in China.
论文关键词： 会计信息质量；需求方；供给方；监管方；
Key words（英文摘要）： The quality of the accounting information；the demander；the supplier；the supervisor；