文档介绍：摘要
会计信息长期以来一直是会计理论界和实务界关注的焦点,特别是会计信息的质量特征、会计信息披露、会计信息失真等问题,更是大家探讨的主要话题。许多学者分别从不同的角度对这些问题进行了深入的研究,对它们的认识也不断深入,但其研究大多数是从质量特征、属性、失真的原因等角度出发,而对于如何建立会计信息质量的评价体系问题却很少有学者涉及。鉴于此,本文研究我国企业会计信息质量评价问题,主要从会计信息质量评价的各个要素着手,针对目前企业信息质量评价体系的不足,研究如何完善对企业会计信息质量的评价并试图建立对企业会计信息质量进行评价的体系,从而架起会计目标与实现该目标的各种手段之间的“桥梁”,使会计信息的监督检查工作有更明确的参考依据,同时摆脱会计信息质量难以评价的状况。
关键词:会计信息质量特征;评价体系;层次分析法
Abstract
Accounting information has been the focus of attention of the theory and practice of accounting for a long time. And in particular, the problems such as qualitative characteristics of accounting information, accounting information disclosure, accounting information distortion and so on, are the main topics of our discussion. Many Scholars make intensive studies of these issues from different angles, also on their understanding deepening. And most of their studies have been done from the quality characteristics, attributes and the causes of false accounting information. But very rare scholars touch on the problems that how to establish the evaluation system of accounting information quality. In view of this, the paper studies the quality of accounting information evaluation. It mainly proceed from the various elements of the quality of accounting information evaluation, point at the lack of evaluation system of corporate accounting information quality for the current term, and study how to improve the quality of enterprise accounting information evaluation .Then try to establish the evaluation system of accounting information quality, which set up the "bridge" between the accounting objectives and means of achieving the objectives, so that the supervision and inspection of accounting information have a clearer reference, and get rid of the situation that difficult to evaluate the quality of accounting information at the same time.
Key word:Qualitative Characteristics of Accounting Information; Evaluation System; Analytical Hierarchy Process
目录
一、引言 1
二、会计信息质量评价的理论依据 1
(一)会计信息质量评价的涵义 1
(二)影响会计信息质量的