会计信息的复杂性:表现与度量

The Complexity of Accounting Information: Manifestation and Measure

会计信息披露问题是资本市场发生危机的一个重要原因,而会计信息的复杂性则是会计信息披露问题的一个重要方面。本文分析了会计信息复杂性的表现形式,提出了会计信息复杂性的度量模型,并对中国上市公司会计信息复杂性进行了抽样数据测试,指出,会计信息复杂性具有行业差异,复杂性的度量为投资者和管制者估计会计信息质量具有修正价值。

AAccounting information disclosure is an important reason of the capital market crisis. The accounting information complexity （AIC） then is an important aspect of financial fraud. This paper analyzes the manifestation of AIC, puts forward the measure model of AIC, and carries on the sampling data test to AIC of Chinese listed company. This research indicates that AIC has professional difference, and the complexity measure has the value of correction for investors and controls to estimate the accounting information quantity and make an investment decision.