证券市场会计信息共享质量的决定机理及其计量——基于监管视角的研究

Research on Mechanism & Measurement of Accounting Information Sharing Quality Decision of Stock Market from Supervisement Visual Angle

信息监管者在会计信息共享过程中举足轻重,直接影响证券市场的公正、有效和透明和系统风险。本文在阐释信息监管视角的证券市场会计信息共享质量决定机理的基础上,分别从会计信息共享及时性、可靠性两个维度,设计监管视角会计信息共享质量指数的计量方法,并利用中国证券市场的证券数据进行实证分析,分析结果证实计量模型的准确性,同时揭示了中国证券市场的低水平、高风险运行质量状态。

Information supervisor holds the balance in the process of accounting information sharing. It derectly influences the justness,efficiency and system risk. On the basic of analyzing on the supervisement visual angle＇s accounting information sharing quality decision mechanism, this paper designs the measure- ment methods for the accounting information sharing quality index from supervisement visual angle ~s time- liness and dependability quality. And a demonstration works on China＇s securities business data. The result shows the veracity of the model and discloses the higher risk and low level operating state of China^s securities business.