会计信息质量评价:综述与展望  

Overview and Perspective on Research Related to Assessing Quality of Accounting Information

作　　者：蒋瑜峰[1] 袁建国[2] 

机构地区：[1]湖北警官学院 [2]华中科技大学管理学院,湖北武汉430074

出　　处：《财会通讯（下）》2010年第2期3-5,18,共4页Communication of Finance and Accounting

基　　金：教育部人文社会科学研究项目"我国上市公司会计信息质量评价及监管创新研究"(项目编号:08JA790051)的阶段性研究成果

摘　　要：国内外关于会计信息质量评价的研究已经积累了丰富的研究成果,主要集中在会计信息质量评价标准的研究和会计信息质量定量评价方法的研究。这些研究为我国新企业会计准则颁布实施后,如何对企业的会计信息质量进行科学评价的研究提供了理论基础和研究思路,但国内外关于会计信息质量评价的研究仍存在一定的局限性,尤其在定量评价会计信息质量方面。本文对国内外关于会计信息质量评价的研究成果进行了回顾与评述,并提出了我国在未来对会计信息质量评价研究应当关注的问题。The research related to assessing quality of accounting information has already accumulated the abundant research results .Its main research contents involve the research of criteria of evaluation to quality of accounting information and quantitative evaluation method to quality of accounting information . The research results provide the abundant theories foundation and the research methods to study assessing of accounting information in china when the new accounting standards has been issued in china .However ,the research results still has localization ,especial quantitative evaluation method to quality of accounting information .This papers reviews and comments research results to assessing quality of accounting information and brings forward some issues which should be paid closes attention to in the future research to assessing quality of accounting information

关 键 词：会计信息 评价 综述 展望 

分 类 号：F233[经济管理—会计学]