上市公司会计信息披露质量评价指标体系分析-会计学专业论文.docxVIP

IV IV 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 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. 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. 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. Keywords: listed companies；the quality of accounting information disclosure； evaluation；index system 第一章引 第一章 引 言 PAGE PAGE 10 第一章 引 言 一、研究背景与研究意义 （一）研究背景 随着我国资本市场的发展，上市公司的数量越来越庞大，上市公司会计信息 质量已成为我国经济健康发展的基础，人们对上市公司会计信息披露质量的关注 程度与日俱增。不仅学术界加强了理论研究，而且监管部门也强化了监管，制定 了一系列法律法规以及信息披露考评办法，为提高我国上市公司会计信息披露质 量做出了不懈地努力。信息披露质量的重要性日益凸显。 会计信息披露质量问题是令世界各国都头痛的问题。美国“安然”等一系列 财务事件后，动摇了人们对美国资本市场的信心。据统计，我国资本市场在 1996 年- 2007 年间受到中国证监会与沪深交易所处罚的上市公司的违规行为中，信息 披露违规所占比重高达 78 %。① 2008 年 6 月，上海证券交易所和深圳证券交易 所对上市公司 2007 年年报进行了审核。本次审核后上海证卷交易所与深圳证劵 交易所分别发出了