摘要
会计信息质量的高低影响着企业发展的好坏,高质的会计信息对于企业、投资者、债权人和政府监管部门等相关方都是有益的。如何量化评估会计信息质量是一个复杂但又不得不面对的难题。国内外对此进行了广泛而深刻的研究,但至今仍没有形成统一的量化评估标准。本文通过构建会计信息质量量化评估模型,结合深交所的经验数据进行实证检验,对此难题进行了初步的探讨。
The quality of accounting information af- fects the quality of enterprise development, account- ing information with high quality is beneficial for en- terprises, investors, creditors and government super- vision departments and other relevant parties. How to quantify the evaluation of the quality of accounting information is a complex problem that we have to face. The scholar at home and abroad conducted extensive and profound research, but has not formed a unified quanti- tative evaluation standard yet. This paper constructs evaluation model to quantify the quality of accounting information, with empirical testing by empirical data of the Shenzhen Stock Exchange, trying to solve the problem.
出处
《特区经济》
2014年第11期84-86,共3页
Special Zone Economy
关键词
会计信息质量
相关性
可靠性
量化评估
the quality of accounting information
relevance
reliability
quantitative evaluation
