利益相关者信息需求差异与财务报告系统重构——项基于问卷调查的实证研究  

Differences of Stakeholders’Information Demands and Reconstruction of Financial Reporting System:An Empirical Study Based on Questionnaires

作　　者：刘洪渭[1] 刘文楷 李奇凤[1] Liu Hongwei;Liu Wenkai;Li Qifeng

机构地区：[1]山东大学管理学院,济南250100 [2]郑州大学商学院,郑州450001

出　　处：《复印报刊资料（财务与会计导刊）（理论版）》2019年第9期16-24,共9页FINANCE & ACCOUNTING GUIDE

基　　金：山东省社科规划办项目“决策有用观下财务报告系统的重构”(10CJGJ67);山东省社科规划办项目“注册会计师行业发展战略研究”(13CKJJ08).

摘　　要：随着我国经济发展进入新的历史时期,大数据等信息技术的广泛应用,以投资者为代表的信息使用者在搜集信息和使用信息方面也有了新的需求。在此背景下,基于决策有用观的视角,采用问卷调查的方式获取各利益相关者的信息需求偏好,主要考察四类利益相关者一股东、债权人、管理层和政府对部分财务报表项目及对应的计量属性选择、企业产能、利税总额、或有负债等定量会计信息以及股权结构、企业商誉、贷款使用情况、对外担保情况、员工培训状况、研究开发状况、企业薪酬方案等定性会计信息的需求偏好情况。论文基于问卷调查数据,结合卡方检验、主成分分析及描述性统计等研究方法,验证了各利益相关者对定量及定性会计信息的需求存在偏好差异,并总结归纳各利益相关者的需求偏好状态。最后在“大数据”应用环境下,提出了基于利益相关者决策需求的多元化、个性化财务报告系统重构的思路及方法,为改进现有财务报告系统、提高会计信息决策相关性与及时性提供了一定的借鉴意义。With the rapid development of economy and the application of information technology,the demands of stakeholders for accounting information tend to be diversified,and the needs of stakeholders are different.As a result,the existing general-purpose financial reporting system cannot satisfy different stakeholders.Based on the decision-making relevant view,this article adopts a questionnaire survey to obtain various specific needs of quantitative accounting information for stakeholders,such as shareholders,creditors,management and government.As for quantitative accounting information,we investigate some financial statement items,its measurement attributions and some other items.As for qualitative accounting information,we investigate stakeholders'preferences on information about equity structure,goodwill,how the loan is used,employee training arrangements,research and development arrangements,salary plans,and so on.Based on the questionnaire survey data,we use Chi-squared test,Principal Component Analysis and descriptive analysis to analyze different stakeholders's information preference on quantitative information and qualitative information,and we do find that different stakeholders have different information preference on quantitative information and qualitative information.Finally,in the " big data"application environment,we put forward a thought and a method of the reconstruction of a classified and diversified financial reporting system that based on stakeholders'information preferences.This paper provides a way to improve the existing financial reporting system and the accounting information decision relevance.

关 键 词：利益相关者 会计信息需求 财务报告系统重构 

分 类 号：F27[经济管理—企业管理]