创业板上市公司会计信息质量评价研究

Study on Accounting Information Quality Evaluation of Gem Listed Companies

创业板上市公司是我国经济持久发展的关键组成部分,会计信息质量的好坏至关重要。本文构建了创业板上市公司会计信息质量评价体系,运用因子分析方法,提取25家创业板上市公司2014-2018年财务指标,进行主成分分析,最后确定出盈利能力因子,偿债能力因子,营运能力因子,发展能力因子四个方面评价指标。通过科学有效的指标评价体系帮助信息需求者判断创业板上市公司信息质量,从而做出正确投资决策。

As an important driving force of China's economic development, the quality of accounting information of listed companies on gem has attracted much attention. This paper constructs the gem listed company accounting information quality evaluation system, using the factor analysis method, analyzes the 25 gem listed companies during 2014-2018 financial data index, principal component analysis to these indexes, finally determine the profit ability factor, the debt paying ability factor, operation ability factor, development capacity factor four aspects as evaluation index. Through scientific index evaluation system, information demanders are helped to compare the information of gem listed companies and provide clear guidance value for them.