财务信息质量研究——基于公司财务治理的视角

Research on Financial Information Quality——From the Perspective of Finance Governance

对公司财务治理命题的研究需要分别从财务信息质量和财权配置两条线索展开。财权配置是财务治理的核心,财务信息质量则是财务治理的表象和着眼点。文章以真实性或可靠性为财务信息质量衡量的标准,对财务信息生成、呈报和披露各环节的质量监控和衡量提出见解,并推荐了无干扰研究方法在财务信息衡量中的应用,即依靠现有的文本和数据进行分析,使用各种替代变量来反映财务报告信息含量的质量;同时对表内项目与表外相关项目、会计指标与经营指标之间、价值量与实物量的关系也要注意考证。

The research on finance governance should follow two lines, one is financial information quality, and the other is allocation of financial authority. The allocation of financial authority is the key of finance governance; financial information quality is the superficies and the focus of finance governance. This paper regards the truth and reliability as the measuring standards of financial information quality, puts forwards some ideas about quality and measurement of producing, reporting, and disclosing of financial information, and suggests using research method of interference in measuring financial information quality, which means analyzing based on current texts and data, using substitute variables to reflect quality of information contents in financial statement, inspecting the relationship between items inside and outside the statements, accounting indexes and operating indexes, the value and the facts.