摘要
运用我国上市公司2007—2012年的季度数据,计算出基于会计信息的企业景气指数。基于会计信息的企业景气指数(AEPI)与国家统计局编制的企业景气指数(SEPI)的相关系数为0.735,而且走势明显相似。这说明,会计信息在经济监测预警和景气分析识别方面能够发挥积极的作用,编制基于会计信息的企业景气指数具有理论价值和实践意义。
Using the quarterly data of Chinese listed companies during 2007—2012,we calculated the enterprise prosperity index based on accounting information.The correlation coefficient between the enterprise prosperity index based on accounting information(AEPI) and the enterprise prosperity index prepared by the National Bureau of Statistics(SEPI) is 0.735,and the two indices have the similar trend,which shows that the accounting information is able to play an active role in the economic monitoring and prosperity identification.The preparation of the enterprise prosperity index based on accounting information(AEPI) has theoretical value and practical significance.
出处
《南京审计学院学报》
2013年第5期61-66,共6页
journal of nanjing audit university
基金
教育部人文社会科学规划基金项目(11YJA790054)
关键词
会计信息
会计指数
企业景气指数
上市公司
会计信息利用
会计信用生成
accounting information
accounting index
enterprise prosperity index
listed companies
the use of accounting information
the generation of accounting credit
