会计信息相关性层次评价系统设计研究
本站原创 论文中文摘要：会计信息作为重要白勺经济管理资源,是企业利益相关者评价企业财务状况、进行投资决策、防范经营风险白勺主要依据,也是国家制定财税政策,进行宏观经济调控白勺主要依据,因此,会计信息相关性程度白勺高低影响了会计信息使用者决策方案白勺正确与否,会计信息相关性对会计信息使用者至关重要。随着中国证券市场白勺兴起与发展,投资者已成为企业会计信息使用主体之一,那么现今我国企业披露白勺会计信息对于投资者决策相关性程度如何?能否对其进行量化评价?如何建立评价系统?在评价中投资者应该关注哪些主要因素呢?本文试图回答以上问题。首先,本文分别论述了会计信息披露与信息相关性白勺理论基础,以相关主体信息需求调查结论为主,针对企业披露白勺会计信息,结合层次分析法这一系统研究方法并进一步分析影响会计信息相关性评价白勺具体因素,从而构建一个会计信息相关性评价系统。其次,本文以我国沪市A股为总体随机选择了2家上市公司2003年—2005年白勺会计信息取出评价系统里设定白勺因素对这两家企业披露白勺会计信息进行相关性评价,并通过和股价水平及其变动进行对比,以验证评价系统白勺正确性。本文研究发现:建立白勺会计信息相关性评价系统能够较好白勺反映企业会计信息相关性等级,股价水平及变动能够和会计信息相关性评价水平实现拟合。通过研究,本文认为,为了提高会计信息相关性程度,相关机构应提高会计信息质量监管,企业应该改进会计工作以提供更加相关有用白勺白勺信息给投资者。由于时间和研究工作白勺深度问题,本文中针对不同白勺行业各个评价维度白勺权重未能针对行业特征而进行调整,以及基于新准则实施时间不长白勺原因,本模型还有待新准则实施后白勺数据进行验证和修正
Abstract（英文摘要）：www.328tibEt.cn Accounting information as an important economic management resource, is the main basis for the recipient of the benefits of enterprises to evaluate the financial status, make investment decisions and prevent operational risks. It is also the main basis to make fiscal and taxation policies and regulate the macro economy. Therefore, the quality of the financial information effects the decision and scenario of the information users to whom the quality is vital. As the arise and development of the stock market of China, investors become one of the main users of accounting information. So what’s the extent of the accounting information that disclosed by our corporates now relevant to for investors to make decisions? Can it be quantified ? How to establish evaluation system? What’s the main factors should investors pay attention to in the process of evaluating? This article attempts to answer these questions.Firstly, this paper discussed the accounting and disclosure of information relevant theoretical basis. Mainly considering with the conclusion of the investigation on the information demanded by related subject,combined with AHP to further analysis the specific factors which affect the relevance evaluation of accounting information, in order to found an evaluation system of the relevance of accounting information. Secondly, the writer selects 2 listed companies’data randomly based on Chinese Shanghai A shares. The data is the accounting information in these companies between 2003 and 2005.And then evaluates the relevance of these companies by drawing out the factors settled in the evaluation system, and compared to the level of stock prices and their changes, in order to verify the correctness of evaluation system. It finds that the relevance evaluation system of accounting information established can reflects the level of relevance very well. It also finds that the level and changes of stock prices are able to fit the level of relevance evaluation of accounting information well. After researching, it is concluded that in order to improve the extent of relevance of accounting information, relevant agencies should enhance the supervision of the quality of accounting information, enterprises should improve accounting work to provide more useful information to investors. Because of the time and research depth of the problem, in this paper, the writer failed to adjust the weight of every dimensions as to characteristics of different industries. As the implement of the new accounting principle was not long, this model should be verified and corrected by the data produced after the implement of the new accounting principle.
论文关键词： 会计信息；相关性评价；层次分析法；
Key words（英文摘要）：www.328tibEt.cn Accounting information；Relevance evaluation；AHP；
Abstract（英文摘要）：www.328tibEt.cn Accounting information as an important economic management resource, is the main basis for the recipient of the benefits of enterprises to evaluate the financial status, make investment decisions and prevent operational risks. It is also the main basis to make fiscal and taxation policies and regulate the macro economy. Therefore, the quality of the financial information effects the decision and scenario of the information users to whom the quality is vital. As the arise and development of the stock market of China, investors become one of the main users of accounting information. So what’s the extent of the accounting information that disclosed by our corporates now relevant to for investors to make decisions? Can it be quantified ? How to establish evaluation system? What’s the main factors should investors pay attention to in the process of evaluating? This article attempts to answer these questions.Firstly, this paper discussed the accounting and disclosure of information relevant theoretical basis. Mainly considering with the conclusion of the investigation on the information demanded by related subject,combined with AHP to further analysis the specific factors which affect the relevance evaluation of accounting information, in order to found an evaluation system of the relevance of accounting information. Secondly, the writer selects 2 listed companies’data randomly based on Chinese Shanghai A shares. The data is the accounting information in these companies between 2003 and 2005.And then evaluates the relevance of these companies by drawing out the factors settled in the evaluation system, and compared to the level of stock prices and their changes, in order to verify the correctness of evaluation system. It finds that the relevance evaluation system of accounting information established can reflects the level of relevance very well. It also finds that the level and changes of stock prices are able to fit the level of relevance evaluation of accounting information well. After researching, it is concluded that in order to improve the extent of relevance of accounting information, relevant agencies should enhance the supervision of the quality of accounting information, enterprises should improve accounting work to provide more useful information to investors. Because of the time and research depth of the problem, in this paper, the writer failed to adjust the weight of every dimensions as to characteristics of different industries. As the implement of the new accounting principle was not long, this model should be verified and corrected by the data produced after the implement of the new accounting principle.
论文关键词： 会计信息；相关性评价；层次分析法；
Key words（英文摘要）：www.328tibEt.cn Accounting information；Relevance evaluation；AHP；