会计信息质量波动规律的实证分析  

An Empirical Analysis on the Fluctuation of Accounting Information Quality

作　　者：梁芬莲[1] 程安林[1] 黎军 

机构地区：[1]上海对外贸易学院,上海201600 [2]宁夏民族职业技术学院,宁夏吴忠751100

出　　处：《华东经济管理》2009年第1期69-72,共4页East China Economic Management

基　　金：上海市教育委员会重点学科建设项目(第五期)资助(J51201与J51202);上海市教委创新科研项目研究阶段性成果和上海对外贸易学院贸易与发展研究会专家顾问委员会课题

摘　　要：文章运用层次分析法对会计造假金额和范围的波动规律给予了深层机理的分析和解释,根据波动规律,提出从长期来看其波动性始终存在,其倒U形的趋势不管是从短期还是从长期来看都会在一个时机显现。加强对会计造假治理的预见性,治理会计信息质量应根据经济运行状态不同阶段下会计主体对风险偏好的态度进行观念移植、方法组合与资源配置。This paper analyzed and interpreted the underlying mechanism of the volatility rule for amount and scope of accounting manipulation by using Analytic Hierarchy Process （AHP）. It proposed that there was always the volatility in the long run according to the fluctuations rule. And the inverted U - shaped trend will be shown on sometime either in the short or In the long run. So, we should strengthen the governance of the predictability for accounting manipulation. And the govrnance of accounting information quality should do transplantation of the concept, methods combination and resources allocation based on the risk preference for accounting entity under various stages of economic operation.

关 键 词：会计信息 会计造假 波动规律 综合治理 

分 类 号：F275[经济管理—企业管理]