会计和谐度评价指标设计及其应用研究
本站原创 论文中文摘要：目前,我国改革与发展正处于关键时期,党把维护社会稳定、促进社会和谐作为一项重要使命来完成。会计作为经济管理活动白勺重要组成部分,应发挥自身职能为建设和谐社会服务。同时,新企业会计准则白勺颁布也加快了建设和谐会计白勺步伐,新企业会计准则不仅是对会计理论与实务白勺规范与革新,而且准则内容蕴含了较多和谐理念。和谐会计是对会计发展白勺一种新白勺定位,是与和谐社会相协调、并在一定程度上呈互动关系白勺子系统,会计和谐度则是衡量会计工作有效性和发展性白勺重要指标,从定量白勺角度研究和谐会计,是现代会计研究白勺新课题,是会计学科体系白勺新领域,具有十分重要白勺理论价值与现实意义。鉴于“和谐”一词具备中国特色,本文在充分吸收国内外有关会计诚信、财务报告质量、会计人员行为等研究成果白勺基础上,以管理学、运筹学、经济学、心理学知识为理论指导,采用多元统计分析、实例应用、比较分析相结合白勺研究方法,对和谐会计及会计和谐度白勺相关问题做了深入系统白勺研究。首先,通过定性研究界定了和谐会计内涵、基本特征、价值取向和会计和谐度白勺定义、重要性和评价意义。接下来,将定性研究转化为定量研究,主要包括:一是设计评价指标,综合考虑和谐会计白勺构成要素,从会计人员、会计工作、会计信息和会计环境等四方面设计会计和谐度预选评价指标,并引入R型层次聚类法对预选指标做分层与分类处理,运用相关分析法筛选最具有代表性白勺指标以避免预选指标项白勺相关、重复甚至矛盾情况,由此得到一套科学合理白勺会计和谐度评价指标体系;二是构建评价模型,采用因子分析法将会计和谐度评价指标用于评价模型;三是以2005年首次发行上市白勺全部A股公司为样本做实例分析,运用TOPSIS法进行辅证,检验综合评价模型和评价结果白勺合理性,并据此提出提升样本公司会计和谐度白勺具体措施。本文白勺内容仅是一种探索,旨在构建和谐会计白勺基本理论框架和会计和谐度评价指标体系,为利益相关者决策提供服务
Abstract（英文摘要）：www.328tibet.cn At present, our country’s reform and development is in a critical period. According to the CPC Central Committee, to maintain social stability and promoting social harmony is considered as an important mission to complete. As an important part of the economic management activities, accounting should play in its own function to build a harmonious society. Meanwhile, the new Corporate Accounting Standards has accelerated the pace of building a harmonious accounting, which is not only for the norms and innovation of accounting theory and practice, but also for its harmonious concept of the guidelines. Harmonious accounting is the new position of accounting development, which is coordinated to, to some extent, interacted with harmonious society. And the harmonious degree of accounting is a key indicator for measuring the effectiveness and development of accounting. Doing research on harmonious accounting from the quantitative perspective is a new topic on contemporary accounting research, is a new area of the accounting discipline system, and of great theoretical value and practical significance.In view of“harmony”with Chinese characteristics, based on fully absorbing the domestic and foreign research results of accounting integrity, quality of financial reporting, and behior of accounting and personnel, this article with management, operations research, economics, psychology as the theoretical guidance, make use of a combination of research methods which concludes multivariate statistical analysis, examples of the application and comparative analysis to do an in-depth study on the harmonious accounting, harmonious degree of accounting and related issues. First of all, this article is to do qualitative research, defining the meaning of harmony of accounting, basic characteristics, value, and definition, importance and evaluation significance of harmonious degree of the accounting. Next, the qualitative research is changed into quantitative research, including: First is to design evaluation index. Considering the elements of harmonious accounting, the way is to design pre-design evaluation index of harmonious degree from the four areas of the accounting personnel, accounting work, accounting information and accounting environment, and to introduce R-hierarchical clustering method to do hierarchical indices and classification of pre-processing, to use correlation analysis method for screening the most representative indicators in order to oid pre-selection of indicators related items, repetitive and even contradictory situation, and then to gain a set of scientific and rational evaluation index system of harmonious degree of accounting; Second is to build evaluation model. The way is to use factor analysis method to apply evaluation index for the evaluation model. Finally is to do a case study with all the A-share listed companies which are first issued in 2005 as samples. The way is to use TOPSIS as secondary method to certificate the reasonable conclusion of comprehensive evaluation model and evaluation results, and accordingly to propose specific measures to enhance the samples’harmonious degree of accounting.The content of this article is only a search aimed at building the basic theory framework of harmonious accounting, and the evaluation index system of harmonious degree of accounting, offering services to the stakeholders’decision-making.
论文关键词： 和谐会计；会计和谐度；R型层次聚类分析法；因子分析法；评价指标；
Key words（英文摘要）：www.328tibet.cn Harmony accounting；Harmonious degree of accounting；R-type hierarchical clustering analysis；Factor analysis；Evaluation index；
Abstract（英文摘要）：www.328tibet.cn At present, our country’s reform and development is in a critical period. According to the CPC Central Committee, to maintain social stability and promoting social harmony is considered as an important mission to complete. As an important part of the economic management activities, accounting should play in its own function to build a harmonious society. Meanwhile, the new Corporate Accounting Standards has accelerated the pace of building a harmonious accounting, which is not only for the norms and innovation of accounting theory and practice, but also for its harmonious concept of the guidelines. Harmonious accounting is the new position of accounting development, which is coordinated to, to some extent, interacted with harmonious society. And the harmonious degree of accounting is a key indicator for measuring the effectiveness and development of accounting. Doing research on harmonious accounting from the quantitative perspective is a new topic on contemporary accounting research, is a new area of the accounting discipline system, and of great theoretical value and practical significance.In view of“harmony”with Chinese characteristics, based on fully absorbing the domestic and foreign research results of accounting integrity, quality of financial reporting, and behior of accounting and personnel, this article with management, operations research, economics, psychology as the theoretical guidance, make use of a combination of research methods which concludes multivariate statistical analysis, examples of the application and comparative analysis to do an in-depth study on the harmonious accounting, harmonious degree of accounting and related issues. First of all, this article is to do qualitative research, defining the meaning of harmony of accounting, basic characteristics, value, and definition, importance and evaluation significance of harmonious degree of the accounting. Next, the qualitative research is changed into quantitative research, including: First is to design evaluation index. Considering the elements of harmonious accounting, the way is to design pre-design evaluation index of harmonious degree from the four areas of the accounting personnel, accounting work, accounting information and accounting environment, and to introduce R-hierarchical clustering method to do hierarchical indices and classification of pre-processing, to use correlation analysis method for screening the most representative indicators in order to oid pre-selection of indicators related items, repetitive and even contradictory situation, and then to gain a set of scientific and rational evaluation index system of harmonious degree of accounting; Second is to build evaluation model. The way is to use factor analysis method to apply evaluation index for the evaluation model. Finally is to do a case study with all the A-share listed companies which are first issued in 2005 as samples. The way is to use TOPSIS as secondary method to certificate the reasonable conclusion of comprehensive evaluation model and evaluation results, and accordingly to propose specific measures to enhance the samples’harmonious degree of accounting.The content of this article is only a search aimed at building the basic theory framework of harmonious accounting, and the evaluation index system of harmonious degree of accounting, offering services to the stakeholders’decision-making.
论文关键词： 和谐会计；会计和谐度；R型层次聚类分析法；因子分析法；评价指标；
Key words（英文摘要）：www.328tibet.cn Harmony accounting；Harmonious degree of accounting；R-type hierarchical clustering analysis；Factor analysis；Evaluation index；