会计信息形式质量研究--基于通信视角的解构

A Study on Quality of Presentation:A Perspective on the Deconstruction of Accounting Information Quality Based on Transmission Model

会计信息是缓解信息不对称的重要手段,对提高资本市场运行效率具有重要意义。借鉴通信模型,本文重构了"企业生成会计信息—编报会计信息—披露会计信息—信息使用者解读会计信息"的过程,将会计信息质量解构为会计信息内容质量、会计信息形式质量、会计信息传输质量和会计信息解读质量四大维度,提出了各自的定义并浅析了各种质量的动态互动关系。其中,会计信息形式质量被定义为企业以特定语言和呈报方式准确、清晰、简明地传递会计信息的程度。围绕会计信息形式质量,本文讨论了其重要性和度量方式,并简要评述了相关研究,指出了会计信息形式质量这一新兴研究领域的未来研究方向。

Accounting information is one of the important mechanism for reducing information asymmetry and protecting investors Based on the Trans- mission Model, this paper decomposes accounting information quality into quality of content, quality of presentation, quality of transmission and quality of comprehension, and then gives definition for each quality. Furthermore, around the quality of presentation, this paper reviews recent literature and proposes some possible opportunities for future research.