会计信息失真背景下的上市公司价值质量评价模型  

The Value Quality Evaluating Model of the Listed Companies under the Background of Accounting Information Distortion

作　　者：姚宏[1] 佟飞[1] 

机构地区：[1]大连理工大学工商管理学院,辽宁大连116024

出　　处：《大连理工大学学报（社会科学版）》2011年第2期32-37,共6页Journal of Dalian University of Technology(Social Sciences)

基　　金：教育部人文社会科学研究青年项目(10YJC630346);教育部博士点基金项目(200801411064);辽宁省教育厅高等学校科研项目(2010040);中央高校基本科研业务费专项资金资助(DUT10ZD107)

摘　　要：文章从质与量的辩证统一性入手,提出了盈余质量的定义及其真实性、稳定性、风险性、可持续性的内涵,并阐述了各个质量维度的评价方法和关键技术,基于模型层次分析法建立了上市公司盈余质量评价四维模型,并以2004~2005年电力行业的上市公司为样本,对上市公司盈余质量进行了评价。结果表明,该模型将战略管理与价值管理相结合,能够揭示上市公司在价值增长过程中的真实性、稳定性、可持续性、风险性等内在特征,并将其数量化和指数化,对传统的单一计量价值增长数量的模型是有益补充,对于满足不同利益相关者的信息需求,加强企业资源调控和价值管理具有重要作用。Considering the quality characteristics and quantity characteristics of the value,the study proposes the definition,connotation of enterprise value quality,and establishes the four dimensional model of value quality evaluation based on the FAHP method including authenticity,stability,financial risks and sustainable value growth.In addition,the study examines the Value Quality Evaluating Model with the samples selected from electric power industry in the Chinese stock market from 2004~2005.The conclusion indicates that the model,combining strategic management with value management reveals the inner feature of the listed companies' enterprise value quality which is based on authenticity,stability,sustainable and financial risks,and then quantifies it.The model successfully perfects the traditional method,which just measures the quantity of value increase.This model not only meets the demands of enterprise value quality information from different stakeholders,but also plays an important role in regulating resources and executing value management.

关 键 词：会计信息失真 盈余管理 价值质量评价模型 盈余质量 

分 类 号：C55[社会学]