会计信息形式质量构念模型与量表开发——扎根信息使用者的调查研究  

The Accounting Information Quality of Presentation:Construct Model and Scale Development——Rooted in the Investigation of Accounting Information Users

作　　者：刘薇 杨周南 周卫华 Liu Wei

机构地区：[1]兰州财经大学,730080 [2]中国财政科学研究院,100142

出　　处：《会计研究》2024年第12期44-60,共17页Accounting Research

基　　金：国家社会科学基金西部项目(24XGL001);全国会计重点科研课题(2023KJB1-04);甘肃省科技计划项目软科学专项(22JR11RA099)

摘　　要：适合的会计信息形式,有利于内容以准确、清晰、简明的方式传递给信息使用者,最终实现决策有用的目标。但“形式质量”构念的结构维度等研究尚处于探索阶段。本文从“信息使用者”的视角出发,借鉴扎根理论构建“会计信息形式质量”的构念模型,然后利用结构方程模型检验其理论效度并开发科学量表,实现“形式质量”可评估、可度量。研究发现,“会计信息形式质量”构念模型包括“呈报特征”“文本语言特征”和“信息密度”3个范畴9个维度可以利用包含16个有效指标的量表进行衡量和测度,科学量表的开发也为其理论构念提供了实证依据。本文将为会计信息披露由监管导向转为投资者导向提供助力,并切实提高中小投资者保护水平。The appropriate presenting form is conducive to transmit accounting information accurately,clearly and concisely to the specific decision makers.But research on the structural dimension and measurement scale of The Accounting Information Quality of Presentation is still in the exploratory stage.In this paper,from the perspective of Accounting Information Users,Grounded Theory is applied to build a theoretical framework of Quality of Pres⁃entation,and Structural Equation Model is used to test the theoretical validity of the construct and develop a scientific scale for assessment and measure⁃ment.The results show that The Accounting Information Quality of Presentation is a multi-dimensional concept,including 3 categories of Formatting,Text linguistic and Information Density,and 9 dimensions.The Quality of Presentation measurement scale including 16 items was developed,and the de⁃velopment of scientific scales also provides empirical basis for theoretical constructs.The development and verification of the construct of Accounting Infor⁃mation Quality of Presentation will help to change the accounting information disclosure from the supervision orientation to the investor orientation,and ef⁃fectively improve the protection level of small and medium-sized investment.

关 键 词：会计信息披露 信息呈现形式 信息使用者 扎根理论 结构方程模型 

分 类 号：F275[经济管理—企业管理]