我国上市公司会计信息披露质量考评体系构建与检验

会计信息披露不规范是我国资本市场上一个顽疾,构建一套科学可行的上市公司会计信息披露质量考评体系意义重大。目前,我国上市公司会计信息披露质量考评中存在考评制度不完善、简单依赖审计意见、忽视投资者视角等问题。本文构建的会计信息披露质量考评体系由考评制度、考评原则、考评标准以及考评指标体系构成,其中上市公司信息披露质量考评指标体系由涵盖相关性、可靠性、充分性、可比性、及时性、有效性、易得性7个方面的57个指标构成,采用百分制对上市公司的信息披露质量进行打分,以便于在不同上市公司之间进行比较。

Nonstandard accounting information disclosure in China capital market is a problem, and building a scientific and feasible quality evaluation system of accounting information disclosure for public companies is of great importance. At present, in the evaluation of accounting information disclosure of listed companies, there exist some problems, e.g. the assessment system is imperfect, audit opinions are simply relied on, and the perspective of investors is ignored. The quality evaluation system established in this paper consists of evaluation system, evaluation principle, evaluation standard and evaluation index system. Among them, the evaluation index system consists of 57 indicators which involve Relevance, Reliability, Sufficiency, Com- parability, Timeliness, Validity, and Availability, and uses the hundred percentage point system to evaluate the quality of accounting information disclosure of listed companies, thus facilitating the comparison between different companies.