【作者】 徐雅睿；

【导师】 梅世强；

【作者基本信息】 天津大学 ， 会计学， 2007， 硕士

【摘要】 我国会计信息质量低劣的现实,不仅损害了广大投资者的利益,甚至己严重阻碍了我国市场经济的健康发展。本文旨在通过对会计信息质量的研究,找寻提高会计信息质量的有效措施。本文回顾了会计信息质量的国内外研究状况,介绍了会计信息披露质量的理论基础——市场有效性理论,提出会计信息质量必须以会计目标为约束,并参照国际标准,构建了我国层次分明的会计质量标准体系。从制度经济学的角度出发,全面分析了影响会计信息质量的因素,包括会计准则体系的完善程度、企业的契约本质、内部控制制度和外部监督体系,这是本文的创新点之一。由于提高会计信息质量的关键在于解决会计信息产权安排,而通过所有权分享、政府管制和道德三个途径会计信息的产权得以界定,达到了会计信息与所有权配置相对应、提高会计信息质量、促进利益主体合作的目的。会计信息质量不高是信息披露的各利益相关者追求各自最大利益的结果,本文借助博弈论分析了各利益相关者的博弈过程,为制定提高会计信息的对策提供了数学上的支持。阐述了新会计准则的变化及其积极影响,分析了会计准则、产权博弈和会计信息质量的互动关系,这是本文的又一创新点。基于以上分析,提出了会计信息质量的提高从会计信息的供需两方面、从企业内到企业外的基本思路,致力于会计信息质量控制的基础的健全和完善:建立以完善的制衡机制、激励监督机制和市场机制为基础的公司治理结构,健全和完善内部控制制度,完善会计准则体系,完善会计信息外部监督体系,力求从会计信息的产生、加工和输出整个过程实施质量控制,从而达到提高会计信息质量的目的。更多还原

【Abstract】 The poor quality of accounting information damages the interests of investors and even has seriously hampered healthy development of China’s market economy. This paper focuses on study of the quality of accounting information so as to seek effective measures to improve the quality.This paper reviews the study situation of quality of accounting information, which is based on the Market Validity Theory. In the light of international standards, China’s structured standards system for quality of accounting information is established. From the institutional economics view, the factors of the quality of accounting information are comprehensively analyzed, including the consummate extent of the governance nature of enterprises, the internal control system and external regulation system, which is one of the innovations in the paper. Since the improvement of accounting information quality is the key to resolving property rights of accounting information, and through ownership share, regulation of the government and moral restriction, property rights of accounting information can be defined ,which could improve the quality of accounting information and promote cooperation of the main interests. The poor quality of accounting information is the result of pursuing their own best interests, so we use game theory to analyze the stake holder’s game process so as to provide mathematical support for improvement measures of accounting information quality. Then changes of the new accounting standards and their effective influence are given, interaction among accounting standards, game of property rights and quality of accounting information is analyzed,which is another innovation.Based on the above analysis, we put forward a basic idea from the both the supply and demand side, from the interior to the exterior of enterprises to improve the quality of accounting information,including establishing a corporate governance structure grounded on incentive mechanism, supervision and market mechanism , improving internal control system, perfecting accounting standards system and improving the external regulation system, striving to control accounting information quality in the entire process of producing, processing and exporting so as to improve the quality of accounting information .更多还原