中国上市公司会计信息质量评价体系的构建  

Construction of The Accounting Information Quality Evaluation System

作　　者：贾茜[1] 

机构地区：[1]西安外国语大学商学院,陕西西安710128

出　　处：《西安财经学院学报》2011年第4期69-74,共6页Journal of Xi’an University of Finance & Economics

摘　　要：文章对中国上市公司会计信息质量评价体系做了系统的研究,提出了中国上市公司会计信息质量评价应从企业经营状况、报表调整度、年报披露及时性和公司治理披露等四个方面开展,在此基础上建立了相应的信息质量评价体系。选取2010年中国被出具标准审计意见的上市公司和出具非标准审计意见的上市公司各120家企业的财务报表数据作为研究样本,对它们披露的会计信息质量进行了描述性统计分析,认为用以上四个方面的指标建立的会计信息质量评价体系具有一定的合理性和有效性。This paper is about enterprise accounting information quality evaluation system.The quality of accounting information in China can be evaluated from four aspects： enterprise operation situation,financial statement adjustment,the timeliness about financial statement and corporate governance disclosure.And then,the accounting information quality evaluation system is constructed.In detail,the paper choose 120 list companies which qualified opinion issued by the auditor and 120 list companies which unqualified opinion issued by the auditor in 2010 as samples.Compared their quality evaluation ratios,and gave the descriptive statistics analysis to the samples,verified the accounting information quality evaluation system is reasonable and effective frow above four aspects.

关 键 词：上市公司 企业财务 会计信息质量评价 公司治理 

分 类 号：F276.6[经济管理—企业管理]