上市公司会计信息披露质量评价指标体系研究

本文内容主要分为五个部分： 第一部分，引言。包括介绍研究背景、研究意义、国内外文献综述以及本文 的研究思路和研究方法等。 第二部分，会计信息披露质量评价标准理论分析。该部分首先对研究涉及的 相关概念进行界定，以明确本文的研究范围；然后从理论上分析国内外关于会计 信息的质量特征，并在借鉴现有的研究成果的基础上提出本文的会计信息披露质 量评价标准。 第三部分，会计信息披露质量评价指标体系的设计。在重点论述国内外可以 借鉴的有关评价系统的基础上，将本文确定的会计信息披露质量评价标准细化为 具体的评价要素，由此提出适合我国国情的上市公司会计信息披露质量评价指标 体系的具体设想。
安徽大学 硕士学位论文 上市公司会计信息披露质量评价指标体系研究 姓名：王妍妍 申请学位级别：硕士 专业：会计学 指导教师：李晓玲
2010-05
摘要
随着上市公司数量的与日俱增，资本市场已成为企业筹资的主要渠道。信 息，尤其是会计信息是资本市场运行的基础。信息披露可以降低资本市场信息不 对称的程度，有利于保障利益相关者的利益，高质量的信息披露是资本市场健康 发展的保证。然而，近年来频频曝光的财务舞弊案引发了社会各界对上市公司会 计信息披露质量的质疑，这不仅损害了资本市场配置资源的有效性，还沉重打击 了广大信息使用者的信心。因此，如何评价上市公司会计信息披露质量，帮助信 息使用者鉴别上市公司会计信息披露质量的优劣，规范上市公司的信息披露行 为，成为社会关注的焦点，也成为我们亟待研究的课题。
本文的创新及特色在于：一是结合 FASB 和 SEC 的会计信息质量特征，借鉴 前人的研究成果，从理论上构建了会计信息披露质量评价标准；二是在总结国内 外现有评价系统的基础上，结合我国国情，从会计信息披露质量评价标准的各个 方面分别设计单项指标，尝试性地建立了一套适合我国上市公司会计信息披露质 量的评价指标体系；三是采用该评价指标体系，运用加权两分法，对 2008 年度 安徽省深市上市公司会计信息披露质量进行了运用和评价。
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accounting information disclosure. It divides the quality standard of the accounting information disclosure into different evaluation elements by analyzing the domestic and oversea index system for reference. Then this article designs an indexes system of accounting information’s disclosure quality to identify the different disclosure quality of various companies. The system consists of 58 indicators. They can be divided into 6 groups: including reliability, relevance, adequacy, comparability, timely, convenience.
The characteristics and innovation of this paper is that, the paper rebuilds up the quality standards of evaluating accounting information disclosure that based on a combination of the view of the FASB and the SEC; Based on domestic and oversea evaluation index system, and integrating with the actual situation of our country, this article designs an indexes system of accounting information’s disclosure quality. Then we evaluate and mark the sample firms’ disclosure quality.
The fifth part summarizes the research above，analyses the limitation of the article and prospects the further study of the quality of accounting information disclosure.
目前我国对上市公司信息披露质量评价问题的研究尚处于探索阶段，对于如 何评价上市公司信息披露的质量问题尚未形成较为统一的认识，缺乏针对上市公 司信息披露质量较综合全面的识别体系。学术界近年来进行了一系列有益的研究 与探索，但大多仅限于理论研究，实证研究还相对较少，可操作性不强。因此， 本文结合我国国情，充分借鉴国内外的研究成果，尝试构建适合我国上市公司的 会计信息披露质量评价指标体系，并采用 2008 年深圳证券交易所安徽省上市公 司数据进行应用研究，旨在为评价上市公司会计信息披露质量的实践工作提供有 益的参考。
The Fourth part is empirical study about the evaluation index system. According to the system of indexes established above, Our Chinese listed on the Shenzhen power companies’ Annual Reports of 2008 in Anhui are chosen as the samples. We evaluate and mark the sample firms’ disclosure quality.
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第四部分，会计信息披露质量评价指标体系的运用。以 2008 年深圳证券交 易所的安徽省上市公司为实证样本，对本文构建的上市公司会计信息披露质量评 价指标体系进行实际应用及分ቤተ መጻሕፍቲ ባይዱ，以检测该指标体系的合理性和可操作性。
第五部分，研究结论、局限及展望。在理论分析和实证研究的基础上，阐述 本文的研究结论，分析本文的局限性，最后提出未来研究展望。
The paper is made up of the following five parts: The first part is the introduction, including the background of topics，research significance, the literature review both at home and abroad, train of thought and research methods, innovation and features. The second part mainly introduced the theoretical analysis of the evaluation standards. From the beginning, it defines the related concepts about the accounting information’s disclosure quality, clearly scope of the study, and then discusses the quality standards of evaluating accounting information disclosure in our listed companies on the bases of introducing and analyzing the domestic and oversea standards of accounting information quality. The third part is about how to structure the evaluation index system of the
Nowadays，the evaluation of Accounting Information’s Disclosure Quality of listed companies in China is still at the exploratory stage. The problem of how to evaluate the quality has not yet been a unified understanding. In recent years, these are a series of useful academic research and exploration, but most studies were limited to theoretical research, empirical studies were relatively small, operable greatly reduced. The aim of this paper is to study the evaluation indexes system of accounting information’s disclosure quality form the angle of improving operable.
关键词：上市公司；会计信息披露质量；评价；指标体系
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Abstract
With the development of the amount of listed companies，capital markets, which to be the major way to financing to the listed companies. Information, particularly accounting information is the basis for capital market. Information disclosure can reduce the degree of information asymmetry in the capital market, it helps to protect the interests of stakeholders, quality of information disclosure is to ensure the healthy development of capital markets. However, a series of exposed financial report frauds in recent years led to the crisis of confidence for the quality of information disclosure of listed companies, which brings great effects to the capital market. Not only destroy the effectiveness of resources allocation, but also undermine the confidence of information users in capital markets. How to evaluate the quality of accounting information disclosure of listed companies, help the users really distinguish the quality of accounting information disclosure, and standardize information disclosure act of listed companies has become the focus of attention of all Parties.