会计信息复杂性与财务估价修正  

On the Complexity of the Accounting Information and the Correction of the Financial Estimate

作　　者：董琳[1] 

机构地区：[1]山西焦煤集团物资供应公司焊管厂,山西太原030053

出　　处：《科技情报开发与经济》2006年第6期134-136,共3页Sci-Tech Information Development & Economy

摘　　要：分析了会计信息复杂性的各种表现及其成因,在收集会计信息复杂性对公司价值产生负面影响的实证证据的基础上,提出了对财务估价模型进行修正的解决思路,并给出了降低会计信息复杂性的若干建议。This paper analyzes on the various expression forms and the geneses of the complexity of the accounting information, based on collecting the empirical evidences that the complexity of the accounting information has the negative influence on the company value, puts forward the idea of correcting the model of the financial estimate＇, and gives some suggestions on reducin~ the complexity of the accountinz information.

关 键 词：会计信息 复杂性 财务估价 修正 

分 类 号：F23[经济管理—会计学]