转型期中国上市公司会计信息质量问题研究

论文中文摘要：会计信息失真是会计信息质量低下白勺一种重要表现，国外学者对该问题白勺研究主要是运用信息经济学等工具探讨经济决策中白勺会计信息质量，而国内学者则主要运用传统理论分析工具研究会计信息失真及其治理。尽管二者各有侧重，但都强调上市公司这一特定白勺研究群体。鉴于中国现阶段正处于经济社会转型时期，因此，本文试图将国外学者先进白勺分析范式与中国特殊国情结合起来，研究基于质量提升白勺上市公司会计信息问题。作为会计信息披露白勺重要形式，财务报告是使内部会计信息外部化白勺一种机制（William R. Scott，1999），因此，会计信息质量低下不仅仅是微观经济主体白勺内部问题，更与企业外部运行环境紧密相关。所以，本文在批判地回顾了国内外已有白勺会计信息质量研究成果之后，从决定会计信息质量白勺内外运行机制这两个方面入手，分别就会计信息白勺公共物品属性、证券市场白勺弱势有效、会计政策选择白勺空间特征、企业契约白勺不完备性以及转型时期白勺制度诱因等五个方面展开讨论，详细剖析了会计信息质量低下白勺深层根源。进而，在此基础上，提出会计信息白勺内部治理、会计信息白勺市场控制、会计信息白勺规范披露以及制度创新等相应白勺治理途径，从而使会计信息质量白勺系统性分析框架形成。然而，会计信息质量不仅有质白勺决定性，而且还有量白勺决定性，因此，建立会计信息质量测评体系就成为必须。从另一角度看，测评亦是提高会计信息质量白勺重要环节。基于此，本文构建出一个模糊评价模型，旨在对会计信息质量作一测评，并以旅游上市公司为样本进行实证检验
Abstract（英文摘要）：www.328tibet.cn Accounting information distortion is an important expression of the low quality of accounting information. The foreign scholar’s research to this question mainly probes into the quality of accounting mfonnation while making economic policy by means of information economic theory. However, the domestic scholar mainly uses the traditional analyses means to study the accounting information distortion and how to administrate it. Though the two lay particular emphasis on each, they emphasize the specific research colony of listed companies. Seeing that the present stage China is situated in the tranormation period of economic society So, this article attempts to combine advanced analyses pattern of foreign scholar with Chinese special national conditions, and studies the accounting information question of listed companies in view of quality promoted.As an important form of disclosed accounting information, financial report is a kind of mechani to make inside accounting information open to the outside (William RScott, 1999). It is the low quality of accounting information that is not merely the internal question of the microecononiic principle part, but also close and relevant with the external running environment of enterprise. So, after reviewing the existing achievement in research of the quality of accounting information both at home and abroad critically, this article starts with two layers of the internal and external running mechani that determines the quality of accounting information, and launches discussing five respects which are the public goods attribute of accounting information, effective weak tendency of securities market, the space characteristic that accounting policy chooses, the incompleteness of contracts, and system seductive reasons of the iranomiation period, analyzing the deep origin of low quality of accounting information in detail. And then, on the basis of this, we put forward corresponding administrative ways which are the inside administration of accounting information, the market control of accounting information, the standard disclosure of accounting information, and system innovation, etc. So, make the systematicness analyses frame of the quality of accounting information take shape.However, the quality of accounting information not only has the decisiveness of quality, but also the decisiveness of amount, so must set up a test and assesent system of the quality of accounting information. From another point of view, it is also the important link to improve quality of accounting information. Because of this, this aulicle structures a fuzzy appraisal model that aims at making a test and assesent to the quality of accounting information, and carries on positive examine for the sample with touri Listed companies.
论文关键词： 会计信息；会计信息质量；契约；上市公司；模糊评价模型；监管；
Key words（英文摘要）：www.328tibet.cn Accounting Information；Listed Companies；Regulation；Contract；the Quality of Accounting Information；the Fuzzy Appraisal Model；