上市公司会计信息质量评价问题研究

On Evaluations of the Disclosure Quality of Accounting Information of Listed Companies

会计信息质量的评价机制是影响上市公司会计信息质量高低的一个重要因素。要提高上市公司的会计信息质量,须从评价的标准、评价的机制和评价的主体等方面构建会计信息质量评价体系。这个评价体系可以作为外在约束力,促使会计主体生成真实、可靠的会计信息。

The evaluation system of the disclosure of accounting information is one of important factors which affects the quality of it offered by listed companies. To improve the quality of the disclosure is to construct the framed disclosure system based on evaluation standard, evaluation system and evaluation body. From such explicit constraints, true and reliable accounting information will come into being.