上市公司会计信息质量的探讨  

The Study of the Fiscal Information Quality of the Enlisted Company

作　　者：吴育华[1] 杨攀勇[1] 

机构地区：[1]天津大学管理学院,天津市教授博导300072

出　　处：《中国农机化》2008年第1期30-33,共4页Chinese Agricul Tural Mechanization

摘　　要：上市公司的会计信息质量关系到会计信息需求者的决策。本文分析了影响会计信息的因素,并利用博弈论分析了虚假会计信息产生的内在机理。在简要介绍了我国会计信息质量的现状后,本文提出了一些提高会计信息质量的对策。The quality of fiscal information is very important to the fiscal decision maker of one enlisted company. This paper analyses the factors which could affect the qualified fiscal information and the mechanism which the fake fiscal information bases on by using gambling theory. Then the suggestion to improve the quality of the fiscal information was given out based on the introduction of the situation of the fiscal information quality in China.

关 键 词：会计信息质量 真实会计信息 失真会计信息 上 市公司 决策 

分 类 号：F224.32[经济管理—国民经济] F23