利益相关者需求对财务信息价值的影响——基于帕累托最优视角  

The Impact of Stakeholders Demand on the Value of Financial Information——Based on the Perspective of Pareto Optimality

作　　者：张学军[1] 潘华[1] 

机构地区：[1]江苏科技大学经济管理学院

出　　处：《财会通讯（中）》2016年第10期58-61,共4页Communication of Finance and Accounting

摘　　要：目前,国内外对财务信息使用价值的研究主要从模型评价和信息披露两个角度出发,针对编制后所达成的最终结果进行分析。然而,实际中财务信息使用价值现状并未明显改善。基于此,本文在帕累托最优理论基础上,以财务信息编制过程为着眼点,结合紫鑫药业,从利益相关者需求角度分析其对财务信息使用价值的影响,并提出相应解决对策,以期能改善财务信息使用价值现状。At present,research on the useful value of financial information at home and abroad mainly from two perspectives of model evaluation and information disclosure,in view of the final result of the preparation of financial information.However,the useful value of financial information in practice did not have significant improvement.On the basis of the theory of Pareto Optimality,from the process for the preparation of financial information,combined with the Zixin Pharmaceutical Indutrial Co.,Ltd.,this paper will analyze the effect of stakeholders demand on the useful value of financial information and put forward some countermeasures in order to improve the useful value of financial information.

关 键 词：帕累托最优 利益相关者需求 财务信息 使用价值 

分 类 号：F832.51[经济管理—金融学] F406.7F426.72