我国上市公司会计信息质量评价体系研究
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摘要
长期以来,会计信息是会计理论界和实务界关注的焦点,特别是对会计信息的质量特征、会计信息披露问题的探讨更是经久不衰,许多学者分别从不同的角度对这些问题进行了深入的研究,对它们认识也不断深入。笔者通过仔细研读国内外文献,发现对会计信息问题的研究大多数是从质量特征、属性、失真的原因等角度进行,而对于如何评价会计信息质量问题却很少有学者涉及。上市公司是一系列契约的联结,保证上市公司会计信息质量显得尤为重要。我国上市公司会计信息质量较低,甚至有许多虚假成分。鉴于此,本文拟研究我国上市公司的会计信息质量评价问题,主要从会计信息质量评价的各个要素着手,重点探讨评价指标以及评价方法。
本文针对我国目前会计信息失真的现状,继承已有成果,运用信息经济学、管制经济学的方法对会计信息失真的原因进行研究。本文基于对美国财务会计准则委员会(FASB)第2号概念结构公告中的《会计信息质量特征》、国际会计准则委员会(IASC)对外提供的《编制和呈报财务报表的结构》的公告以及我国对会计信息质量特征的分析,并考虑会计信息加工环节的影响,建立了我国上市公司会计信息质量评价指标体系。本文应用模糊评价法、功效系数法以及综合评价法,运用现代数学、统计学工具和方法,将定性和定量分析结合起来,对会计信息质量评价方法进行了探讨。在此基础上,结合公司实例对会计信息质量评价体系的科学性进行检验,得出比较满意的评价结果。会计信息质量评价体系的建立,可以使会计信息质量难于评价的现状得以改进,并可供我国的会计信息监督检查工作参考。
The accounting information, especially the study on quality and presentation of the accounting information, it is one of the most important parts in the field of accounting theory and accounting application with further research on accounting information from different aspects, our comprehension about it is much more deeper nowadays. After review the related literature, it couldn’t t be hard to find out that the current studies on the subject mainly concentrate on some separate aspects, such as quality characteristics, property and causes of accounting information infidelity. The listed companies are a series of contracted coupling, which is very important to ensure the quality of the accounting information. The quality of accounting information is more inferior in Chinese listed companies. Based on it, this thesis plans to research the quality evaluation of the accounting information, we commence it from separate elements of the accounting information quality, focus on the index and method of evaluation.
The thesis discusses the present situation of accounting information infidelity. Based on former studies, this paper analyses the reasons that induce accounting information infidelity by applying the methods of Information Economics and Regulation Economics. The thesis sets up the on the quality evaluation of the accounting information index system of the listed companies, which depends on the research about the quality characteristics of FASB’s (finance accounting standards board) No.2 Statement of Financial Accounting Concepts, IASC' Framework for the Preparation and Presentation of Financial Statements, and the quality characteristics in China and the influence of accounting information producing processes. I used the evaluation methods of fuzzy judgment method, efficiency coefficient method and comprehensive method to evaluate the quality of accounting information. By using modern mathematics and statistical method, the author strives to combine the qualitative analysis with quantitative analysis, and beneficially explores the quality evaluation of accounting information. Based on it, the author proves the scientificity of the quality evaluation index system of the accounting information by using a lot of date, and acquires satisfied results. Owing to set up the quality evaluation index system of the accounting information, we could change the present situation that quality evaluation of the accounting information is extremely difficult. It would supply references to supervise and inspect work of the Ministry of Finance.
本文针对我国目前会计信息失真的现状,继承已有成果,运用信息经济学、管制经济学的方法对会计信息失真的原因进行研究。本文基于对美国财务会计准则委员会(FASB)第2号概念结构公告中的《会计信息质量特征》、国际会计准则委员会(IASC)对外提供的《编制和呈报财务报表的结构》的公告以及我国对会计信息质量特征的分析,并考虑会计信息加工环节的影响,建立了我国上市公司会计信息质量评价指标体系。本文应用模糊评价法、功效系数法以及综合评价法,运用现代数学、统计学工具和方法,将定性和定量分析结合起来,对会计信息质量评价方法进行了探讨。在此基础上,结合公司实例对会计信息质量评价体系的科学性进行检验,得出比较满意的评价结果。会计信息质量评价体系的建立,可以使会计信息质量难于评价的现状得以改进,并可供我国的会计信息监督检查工作参考。
The accounting information, especially the study on quality and presentation of the accounting information, it is one of the most important parts in the field of accounting theory and accounting application with further research on accounting information from different aspects, our comprehension about it is much more deeper nowadays. After review the related literature, it couldn’t t be hard to find out that the current studies on the subject mainly concentrate on some separate aspects, such as quality characteristics, property and causes of accounting information infidelity. The listed companies are a series of contracted coupling, which is very important to ensure the quality of the accounting information. The quality of accounting information is more inferior in Chinese listed companies. Based on it, this thesis plans to research the quality evaluation of the accounting information, we commence it from separate elements of the accounting information quality, focus on the index and method of evaluation.
The thesis discusses the present situation of accounting information infidelity. Based on former studies, this paper analyses the reasons that induce accounting information infidelity by applying the methods of Information Economics and Regulation Economics. The thesis sets up the on the quality evaluation of the accounting information index system of the listed companies, which depends on the research about the quality characteristics of FASB’s (finance accounting standards board) No.2 Statement of Financial Accounting Concepts, IASC' Framework for the Preparation and Presentation of Financial Statements, and the quality characteristics in China and the influence of accounting information producing processes. I used the evaluation methods of fuzzy judgment method, efficiency coefficient method and comprehensive method to evaluate the quality of accounting information. By using modern mathematics and statistical method, the author strives to combine the qualitative analysis with quantitative analysis, and beneficially explores the quality evaluation of accounting information. Based on it, the author proves the scientificity of the quality evaluation index system of the accounting information by using a lot of date, and acquires satisfied results. Owing to set up the quality evaluation index system of the accounting information, we could change the present situation that quality evaluation of the accounting information is extremely difficult. It would supply references to supervise and inspect work of the Ministry of Finance.
引文
[1] 刘峰.会计准则研究.东北:财经大学出版社,1996:90.
[2] 夏冬林,刘峰.试论会计管制与政府行为.会计研究,1995,(05):16～22.
[3] 葛家澍.关于高质量会计准则的几个问题.会计研究,2002,(10):16～24.
[4] 刘峰,王吴庆.从 FASB 第 141、142 号准则制定过程看会计准则的性质——兼论高质量会计准则问题.财会通讯,2004, (21):4～7.
[5] 李嘉明等.企业会计准则综合实施效果的实证研究.财会通讯,2004,(22):3～8.
[6] 利特尔顿.林志军译. 会计基本理论结构.北京:中国商业出版社,1989:5.
[7] AAA. A Statement of Basic Accounting Theory,1966:5.
[8] FASB. Standard of Financial Accounting Concepts No.1,1978:46.
[9] FASB. Qualitative of Financial Accounting Reporting Information. SFAC No.1,1980:52.
[10] IASC. 国际会计准则.财政部会计准则委员会译.北京:中国财政经济出版社,2000:27.
[11] Son Ku Kim, Yoon S.Suh. Rank of information system for stock returns, Journal of Accounting Research, 1991, (19):325～361.
[12] Holmstrom. Moral Hazard and Observability. Bell Journal of Economics ,1997,(15):312～358.
[13] Grossman Kim. Efficiency of Information System under Moral Hazard. Working Paper.1990, (15):135～168.
[14] Botosan.C.. Disclosure level and the cost of equity capital. The Accounting Review, 1997,(72): 323～349.
[15] Jones,J..Earnings management during import relief investigations. Journal of Accounting Research ,1991, (29):193～228.
[16] Jennifer Francis, et al.. The Market Pricing of Earnings Quality. Journal ofAccounting Research, 2002, (10):1～42.
[17] Teoh, S.H., I. Welch, and T.J. Wong. Earnings management and the long run underperformance of seasoned public offerings. Journal of Financial Economics, 1998, (50): 63～99.
[18] McNichols. Research design issues in earnings management studies. Journal of Accounting and Public Policy, 2000, (19): 313-345.
[19] Kothari, S.P., A. Leone and C. Wasley. Performance matched discretionary accrual measures. Massachusetts Institute of Technology Working Paper, 2001:135～181
[20] Dechow, P. and I. Dichev. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review,2002, (68): 315～352.
[21] Barth, M., W. Beaver and W. Landsman. The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of Accounting and Economics, 2001, 31 (1-3): 77～104.
[22] Faith Michael. E. Uzoka,AHP-based system for strategic evaluation of financial information. Information Knowledge Systems Management, 2005, (5):49–61.
[23] 财政部.企业会计制度.北京:经济科学出版社,2001:4
[24] 万晓文.试论构建会计信息质量特征体系.财会研究,1994,(9):10～11.
[25] 葛家澍.纪念帕乔利复式簿记论──建立我国财务会计概念结构.会计研究,1994,(03):8～11.
[26] 葛家澍.未来财务会计和财务报告的模式──兼论会计信息的可靠性与相关性.南京经济学院学报,1999,(01):1～5.
[27] 朱元午.论国际会计惯例和会计国家特征.南京大学学报,1997,(04):66～71.
[28] 吴联生.会计信息质量特征探讨──从《会计法》谈起.财经论丛,2000,(03):50～53.
[29] 夏冬林.财务会计信息的可靠性及其特征.会计研究,2004,(01):20～27.
[30] 孙铮.财务会计概念框架的形式转换:冲突及其缓解──兼论《基本准则》的修订及其支撑系统的建构.财经研究,2005,(01):50～58.
[31] 袁建国,余爱琴.关于会计信息质量评价体系的构建.商业会计,2005,(12):50～51.
[32] 师萍.企业会计信息质量评价模式探析.西北大学学报(哲学社会科学版),2002,(05):43～46
[33] 沈振宇,王秀芹.会计信息质量的量化.地质技术经济管理,2000,(05):70～74.
[34] 郭庆.上市公司会计信息的质量特征及评价体系.湖北财税,2003,(12):12～13.
[35] 李丽青.企业会计信息质量测度指标体系及综合评价.太原理工大学学报,2005,(03):12～13.
[36] 魏明海.会计信息质量经验研究的完善与运用.会计研究,2005,(03):28～36.
[37] 于清文,姜言梁编著.中国信息市场.湖北:人民出版社,1999:55.
[38] 刘绍东,宋振峰.信息与信息化社会.北京:科学技术文献出版社,1994:2
[39] Theil. Economic and Information Theory.North Holland Publishing Company,1967:15
[40] Bruns. Accounting Information and Decision-Making: Some Behavioral Hypotheses. The Accounting Review, 1968, (51):325～362
[41] 李纲.市场信息学.湖北:武汉大学出版社,1996:4.
[42] Scott. Financial Accounting Theory. Prentice Hall, Inc.,1997:9
[43] 文硕,王效平.黄世忠等译.基本会计理论.北京:中国商业出版社,1991:2.
[44] 廖洪.会计理论及其应用分析.北京:中国审计出版社,2001:52-67.
[45] 黄世忠.提高会计信息质量的重大举措.会计研究,2001,(02):3～9.
[46] 财务部统计评价司.企业效绩评价问答.北京:经济科学出版社,1999:1.
[47] 周朝琦,侯龙文.质量管理创新.北京:经济管理出版社,2000:2.
[48] 杜兴强.会计信息的产权问题研究.会计研究,1998,(07):13～18.
[49] 葛家澍.关于高质量会计准则的几个问题.会计研究,2002,(10):16～24.
[50] 朱元午. 会计信息质量:相关性和可靠性的两难选择──兼论我国现行财务报告的改进. 会计研究,1999,(07):9～14.
[51] 葛志兴.会计信息供求质量特征及其矛盾的协调思路.财务与会计,2000,(06):14～17.
[52] 李一智.系统分析与系统模拟.长沙:中南工业大学出版社,1996:30～35
[53] 姜灵敏.层次分析法在商业银行经营绩效综合评价中的应用.西安:统计与信息论坛,2002:24～27.
[54] 朱顺泉.企业资信评级方法创新及应用.成都:西南财经大学出版社,2002:79～86.
[2] 夏冬林,刘峰.试论会计管制与政府行为.会计研究,1995,(05):16～22.
[3] 葛家澍.关于高质量会计准则的几个问题.会计研究,2002,(10):16～24.
[4] 刘峰,王吴庆.从 FASB 第 141、142 号准则制定过程看会计准则的性质——兼论高质量会计准则问题.财会通讯,2004, (21):4～7.
[5] 李嘉明等.企业会计准则综合实施效果的实证研究.财会通讯,2004,(22):3～8.
[6] 利特尔顿.林志军译. 会计基本理论结构.北京:中国商业出版社,1989:5.
[7] AAA. A Statement of Basic Accounting Theory,1966:5.
[8] FASB. Standard of Financial Accounting Concepts No.1,1978:46.
[9] FASB. Qualitative of Financial Accounting Reporting Information. SFAC No.1,1980:52.
[10] IASC. 国际会计准则.财政部会计准则委员会译.北京:中国财政经济出版社,2000:27.
[11] Son Ku Kim, Yoon S.Suh. Rank of information system for stock returns, Journal of Accounting Research, 1991, (19):325～361.
[12] Holmstrom. Moral Hazard and Observability. Bell Journal of Economics ,1997,(15):312～358.
[13] Grossman Kim. Efficiency of Information System under Moral Hazard. Working Paper.1990, (15):135～168.
[14] Botosan.C.. Disclosure level and the cost of equity capital. The Accounting Review, 1997,(72): 323～349.
[15] Jones,J..Earnings management during import relief investigations. Journal of Accounting Research ,1991, (29):193～228.
[16] Jennifer Francis, et al.. The Market Pricing of Earnings Quality. Journal ofAccounting Research, 2002, (10):1～42.
[17] Teoh, S.H., I. Welch, and T.J. Wong. Earnings management and the long run underperformance of seasoned public offerings. Journal of Financial Economics, 1998, (50): 63～99.
[18] McNichols. Research design issues in earnings management studies. Journal of Accounting and Public Policy, 2000, (19): 313-345.
[19] Kothari, S.P., A. Leone and C. Wasley. Performance matched discretionary accrual measures. Massachusetts Institute of Technology Working Paper, 2001:135～181
[20] Dechow, P. and I. Dichev. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review,2002, (68): 315～352.
[21] Barth, M., W. Beaver and W. Landsman. The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of Accounting and Economics, 2001, 31 (1-3): 77～104.
[22] Faith Michael. E. Uzoka,AHP-based system for strategic evaluation of financial information. Information Knowledge Systems Management, 2005, (5):49–61.
[23] 财政部.企业会计制度.北京:经济科学出版社,2001:4
[24] 万晓文.试论构建会计信息质量特征体系.财会研究,1994,(9):10～11.
[25] 葛家澍.纪念帕乔利复式簿记论──建立我国财务会计概念结构.会计研究,1994,(03):8～11.
[26] 葛家澍.未来财务会计和财务报告的模式──兼论会计信息的可靠性与相关性.南京经济学院学报,1999,(01):1～5.
[27] 朱元午.论国际会计惯例和会计国家特征.南京大学学报,1997,(04):66～71.
[28] 吴联生.会计信息质量特征探讨──从《会计法》谈起.财经论丛,2000,(03):50～53.
[29] 夏冬林.财务会计信息的可靠性及其特征.会计研究,2004,(01):20～27.
[30] 孙铮.财务会计概念框架的形式转换:冲突及其缓解──兼论《基本准则》的修订及其支撑系统的建构.财经研究,2005,(01):50～58.
[31] 袁建国,余爱琴.关于会计信息质量评价体系的构建.商业会计,2005,(12):50～51.
[32] 师萍.企业会计信息质量评价模式探析.西北大学学报(哲学社会科学版),2002,(05):43～46
[33] 沈振宇,王秀芹.会计信息质量的量化.地质技术经济管理,2000,(05):70～74.
[34] 郭庆.上市公司会计信息的质量特征及评价体系.湖北财税,2003,(12):12～13.
[35] 李丽青.企业会计信息质量测度指标体系及综合评价.太原理工大学学报,2005,(03):12～13.
[36] 魏明海.会计信息质量经验研究的完善与运用.会计研究,2005,(03):28～36.
[37] 于清文,姜言梁编著.中国信息市场.湖北:人民出版社,1999:55.
[38] 刘绍东,宋振峰.信息与信息化社会.北京:科学技术文献出版社,1994:2
[39] Theil. Economic and Information Theory.North Holland Publishing Company,1967:15
[40] Bruns. Accounting Information and Decision-Making: Some Behavioral Hypotheses. The Accounting Review, 1968, (51):325～362
[41] 李纲.市场信息学.湖北:武汉大学出版社,1996:4.
[42] Scott. Financial Accounting Theory. Prentice Hall, Inc.,1997:9
[43] 文硕,王效平.黄世忠等译.基本会计理论.北京:中国商业出版社,1991:2.
[44] 廖洪.会计理论及其应用分析.北京:中国审计出版社,2001:52-67.
[45] 黄世忠.提高会计信息质量的重大举措.会计研究,2001,(02):3～9.
[46] 财务部统计评价司.企业效绩评价问答.北京:经济科学出版社,1999:1.
[47] 周朝琦,侯龙文.质量管理创新.北京:经济管理出版社,2000:2.
[48] 杜兴强.会计信息的产权问题研究.会计研究,1998,(07):13～18.
[49] 葛家澍.关于高质量会计准则的几个问题.会计研究,2002,(10):16～24.
[50] 朱元午. 会计信息质量:相关性和可靠性的两难选择──兼论我国现行财务报告的改进. 会计研究,1999,(07):9～14.
[51] 葛志兴.会计信息供求质量特征及其矛盾的协调思路.财务与会计,2000,(06):14～17.
[52] 李一智.系统分析与系统模拟.长沙:中南工业大学出版社,1996:30～35
[53] 姜灵敏.层次分析法在商业银行经营绩效综合评价中的应用.西安:统计与信息论坛,2002:24～27.
[54] 朱顺泉.企业资信评级方法创新及应用.成都:西南财经大学出版社,2002:79～86.