会计信息质量的现状与影响因素分析  

Present Situation and Impact Factors of Accounting Information Quality

作　　者：朱耀华 

机构地区：[1]中海集团物流有限公司,上海200082

出　　处：《建材世界》2010年第4期80-82,共3页The World of Building Materials

摘　　要：会计信息质量的高低直接关系到会计目标的实现以及会计信息使用者的预测与相关投资决策。大批国内外上市公司舞弊事件的发生,以及相关统计数据都显示,上市公司披露的会计信息存在严重失真,给利益相关者带来巨大的风险与损失。通过对会计信息质量的现状与影响因素分析表明,上市公司治理结构存在的股权高度集中、内部人控制和监事会功能弱化等缺陷是导致会计信息失真的主观原因,而会计信息产权制度不健全以及会计人员素质是客观原因。The level of accounting information quality is directly related to the accounting objectives,accounting information forecast and related investment decisions.A large number of fraud incidents of listed companies and related statistics have shown that the accounting information of listed companies have serious distortions and it would induce risks and losses for the enormous stakeholders.The present situation and impact factors of accounting information quality were analyzed in this paper.The analysis results indicate that,the defects of corporate governance structure,such as highly concentrated equity ownership,internal control and supervisory functions weakening are the subjective reasons to make the accounting information distortions,and the property rights system and quality of accountants are objective reasons.

关 键 词：会计信息 信息披露原则 公司治理结构 产权制度 

分 类 号：F233[经济管理—会计学]