上市公司会计信息质量评价研究

发布时间：2018-01-26 20:16

本文关键词： 上市公司会计信息质量评价标准指标体系 BP 神经网络评价法　出处：《东北石油大学》2012年硕士论文　论文类型：学位论文

【摘要】：上市公司的会计信息是各种会计信息使用者做出投资或者融资等经济决策、评估上市公司过去经营状况和预测未来经营业绩、改善上市公司经营管理状况或者对上市公司进行有效宏观调控的重要依据；而且随着我国经济体制的逐步改进和完善，会计信息的功能也日益明显和突出，而目前上市公司会计信息失真的现象非常严重。会计信息质量的高低关乎其使用者经济决策的有效性和正确性，关乎资本市场各种经济资源的合理调配，更关乎社会经济的正常和有效运行。因此，对会计信息的质量进行有效评价便成为一个必然的研究课题。通过认真品读国内外的相关文献，不难看出他们对会计信息质量的研究主要停留在会计信息质量特征、会计信息属性、会计信息监管以及会计信息失真的层面，而对于会计信息质量的评价也大多从定性的角度进行研究，虽然有一部分涉及到了定量评价甚至是定性和定量评价相结合，但是由于评价标准不够合理或者评价方法不够适用等原因，未能对会计信息质量的有效评价做出突出的贡献。鉴于此，拟对上市公司会计信息质量评价进行深入研究，从会计信息的质量特征出发，重点探讨上市公司会计信息质量的评价指标体系和定量评价模型。针对目前我国上市公司会计信息质量低下、会计信息失真现象严重的现状以及会计信息质量评价系统不尽完善的情况，总结和吸收前人的研究成果，合理界定上市公司的会计信息质量特征，并形成体系，在此基础之上，构建适用于我国上市公司的会计信息质量评价标准，并将上市公司会计信息的生成、加工和披露等诸多环节充分考虑在内，对会计信息质量特征进行细分，建立相应的具体评价指标体系。结合所构建的评价指标体系，应用BP神经网络评价方法设计上市公司会计信息质量评价模型，并将评价指标体系以及评价模型应用于具体的上市公司实例，最终得出较为理想的评价结果，，证实了两者的科学性和合理性。上市公司会计信息质量评价指标体系以及定量评价模型的构建，改善了上市公司会计信息质量难以得到有效评价的现状，为上市公司会计信息使用者提供了一种量化会计信息质量的好方法，对于促进市场经济的可持续发展具有一定的理论指导意义和现实意义。
[Abstract]:The accounting information of listed companies is that the users of various accounting information make economic decisions, such as investment or financing, to assess the past operating conditions of listed companies and to predict future business performance. The important basis for improving the operation and management of listed companies or for effective macro-control of listed companies; And with the gradual improvement and improvement of our country's economic system, the function of accounting information is becoming more and more obvious and prominent. At present, the phenomenon of accounting information distortion in listed companies is very serious. The quality of accounting information is related to the validity and correctness of the economic decisions of its users and the rational allocation of various economic resources in the capital market. More related to the normal and effective operation of social economy. Therefore, the quality of accounting information for effective evaluation will become an inevitable research topic. Through a careful reading of the relevant literature at home and abroad. It is not difficult to see that their research on the quality of accounting information mainly rests on the characteristics of accounting information quality, accounting information attributes, accounting information supervision and accounting information distortion. The evaluation of the quality of accounting information is mostly studied from the qualitative point of view, although some of them involve the quantitative evaluation or even the combination of qualitative and quantitative evaluation. However, because the evaluation standard is not reasonable or the evaluation method is not suitable, it fails to make outstanding contribution to the effective evaluation of the quality of accounting information. Based on the quality characteristics of accounting information, this paper focuses on the evaluation index system and quantitative evaluation model of accounting information quality of listed companies. In view of the low quality of accounting information and the serious distortion of accounting information and the imperfect evaluation system of accounting information quality of listed companies in our country, this paper summarizes and absorbs the previous research results. On the basis of reasonably defining the characteristics of accounting information quality of listed companies and forming a system, this paper constructs the evaluation standard of accounting information quality applicable to listed companies in China, and generates the accounting information of listed companies. Processing and disclosure and other links are fully considered, accounting information quality characteristics are subdivided to establish the corresponding specific evaluation index system, combined with the construction of the evaluation index system. BP neural network evaluation method is used to design the evaluation model of accounting information quality of listed companies, and the evaluation index system and evaluation model are applied to specific examples of listed companies. Finally, the more ideal evaluation results are obtained. It is proved that both of them are scientific and reasonable. The construction of evaluation index system and quantitative evaluation model of accounting information quality of listed companies has improved the current situation that the quality of accounting information of listed companies is difficult to be effectively evaluated. This paper provides a good way to quantify the quality of accounting information for listed companies, which has certain theoretical and practical significance for promoting the sustainable development of market economy.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F224.9

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