高质量发展与中国宏观会计信息质量综合评价  

High Quality Development and Comprehensive Evaluation on Macro Accounting Information Quality of China

作　　者：王竹泉[1] 江玮滢 宋晓缤 高雅 于苏 Wang Zhuquan

机构地区：[1]中国海洋大学管理学院/中国企业营运资金管理研究中心,266100

出　　处：《会计研究》2021年第4期39-48,共10页Accounting Research

基　　金：中国会计学会重点课题“中国特色财会监督的历史演变与作用机理研究”(2020KJA001);中央高校基本科研业务费项目(201961043)的阶段性成果;国家高层次人才支持计划;中宣部文化名家暨四个一批人才项目“资本存量测度与资本质量评价”(中宣部(2020)4号)的资助。

摘　　要："十四五"时期经济社会发展要以推动高质量发展为主题,会计信息质量评价特别是宏观会计信息质量评价是推动高质量发展的重大基础工程。虽然国内外专家学者和权威机构从不同角度对会计信息质量评价进行了探索和研究,但是,会计信息内容质量与形式质量割裂、会计信息质量评价对象片面、宏观会计信息质量综合评价几近空白等缺陷依然存在。以可靠性质量和适用性质量两大维度为指引,以"资本效率与财务风险"信息为核心评价对象,建立微观-中观-宏观层面贯通的会计信息质量综合评价体系,并持续调查发布"中国宏观会计信息质量综合指数",是适应我国高质量发展重大需求的战略举措。During the 14 th Five-Year Plan period,economic and social development should be based on the theme of promoting high-quality development.The evaluation on accounting information quality,especially the evaluation of macro-accounting information quality,is an important basic project to promote high-quality development.Although experts,scholars and authorities at home and abroad have explored and studied the evaluation on accounting information quality from different perspectives,the defects such as the separation of content quality and form quality of accounting information,the one-sided evaluation object of accounting information quality,and the nearly blank comprehensive evaluation of macro accounting information quality still exist.Taking the two dimensions of reliability and applicability as guidance and taking capital efficiency and financial risk information as the core evaluation object,establishing a comprehensive evaluation system for the quality of accounting information at the micro-medium-macro level,and continuously investigating and issuing the China Macro Accounting Information Quality Comprehensive Index is a strategic measure to meet China’s major needs for high-quality development.

关 键 词：高质量发展 会计信息质量 中国宏观会计信息质量综合评价 

分 类 号：F230[经济管理—会计学]