会计信息质量的“二分法”:一个规范性分析

Dichotomy of Accounting Information Quality: An Explanatory Framework

会计信息是包括投资者在内的众多利益相关者进行投资判断和决策的重要依据,会计信息质量的高低直接影响到利益相关者决策的科学性和有效性。会计信息质量的"二分法":从审计师和会计学者两类评价者的视角,按照会计准则和会计域秩序两个标准对会计信息进行评价。"二分法"对同一会计信息质量存在不同评价提供了一种解释视角;然后,对会计信息质量和审计质量的关系进行了简单辨析。会计准则需要不断改进和完善,提高会计准则与会计域秩序的符合度是缩小会计信息评价差别的关键,盈余管理研究为此提供了一种解决途径。

Accounting information is an important basis for many stakeholders,including investors,to make judgment and decisions.The quality of accounting information will directly affect the decision-making.In this paper,the dichotomy is raised about accounting information: auditors assess accounting information in accordance with accounting standards;while accounting academic researchers evaluate accounting information in the light of accounting order.The dichotomy provides an explanatory perspective for the existence of different evaluations of the same accounting information;then,we make a comparison between the quality of accounting information and that of audit.This paper argues that the accounting standards should steadily improve and be refined towards accounting order,which is the key to narrowing both evaluations while earnings management studies have provided a solution in this regard.