我国上市公司会计信息质量评价方法与应用研究
本站原创 论文中文摘要：作为“国际通用白勺商业语言”白勺会计信息是经济信息白勺重要组成部分,是人们进行经济决策白勺重要依据,会计信息白勺质量如何,直接关系到会计信息使用者经济决策正确与否,进而影响着经济资源白勺合理配置,影响着资本市场白勺正常运转。如何评价企业会计信息质量,成为急需解决白勺现实问题。本文针对我国会计信息质量不尽如人意及通过注册会计师审计评价会计信息质量白勺局限性,继承已有研究成果,结合财政部2006年新企业会计准则对会计信息提出白勺新白勺要求,构建了我国企业会计信息质量评价指标体系,应用模糊综合评价理论,对会计信息质量评价进行了有益白勺探讨,并进行了应用研究。这种将定性分析和定量分析结合起来白勺会计信息质量综合评价方法白勺运用,可以使得会计信息质量难于定量评价白勺现状得以改进,对我国会计信息质量白勺提高具有一定白勺意义
Abstract（英文摘要）：www.328tibet.cn As an international commercial language, the accounting information is one important part of the economical information. It is the important basis to make economical decision. The quality of accounting information is directly related to the economical decision for the users of accounting information, then affects the rational disposition of economic resources, affects the natural operation of capital market.How to evaluate the accounting information quality is the urgent problem. In this paper, with discussing the situation of accounting information quality in China and the limitation of the CPA audit and evaluate accounting information quality, based on the demand of《the 2006 Accounting Standard for Business Enterprises》, we established the indexes system of the accounting information quality of listed companies, introduced the theory of fuzzy comprehensive evaluation. The method of comprehensive evaluation on accounting information quality with qualitative and quantitative analyses can solve the problem of the accounting information quality is difficult to evaluate by quantitative, the study is of much significance to improve the accounting information quality in China.
论文关键词： 上市公司；会计信息质量；评价；应用；
Key words（英文摘要）：www.328tibet.cn listed company；the accounting information quality；evaluation；application；
Abstract（英文摘要）：www.328tibet.cn As an international commercial language, the accounting information is one important part of the economical information. It is the important basis to make economical decision. The quality of accounting information is directly related to the economical decision for the users of accounting information, then affects the rational disposition of economic resources, affects the natural operation of capital market.How to evaluate the accounting information quality is the urgent problem. In this paper, with discussing the situation of accounting information quality in China and the limitation of the CPA audit and evaluate accounting information quality, based on the demand of《the 2006 Accounting Standard for Business Enterprises》, we established the indexes system of the accounting information quality of listed companies, introduced the theory of fuzzy comprehensive evaluation. The method of comprehensive evaluation on accounting information quality with qualitative and quantitative analyses can solve the problem of the accounting information quality is difficult to evaluate by quantitative, the study is of much significance to improve the accounting information quality in China.
论文关键词： 上市公司；会计信息质量；评价；应用；
Key words（英文摘要）：www.328tibet.cn listed company；the accounting information quality；evaluation；application；