财务报告质量评价研究:文献回顾、述评与未来展望

信息不对称和不确定性的广泛存在,使得高质量的财务报告对其使用者具有重要意义。同时,对财务报告质量的客观评价也对财务报告使用者具有重要意义。因此,国内外许多专家学者和权威机构都从不同角度对财务报告质量评价进行了探索和研究。本文主要从财务报告质量标准、财务报告质量的衡量方法及财务报告质量评价指标三方面对财务报告质量评价的相关文献进行回顾,着重论述了关于财务报告质量衡量方法的研究,即从财务报告总体质量衡量方法、财务报告质量特征的衡量方法、财务报告透明度及披露质量的衡量方法等三方面对财务报告质量的衡量方法进行归纳,分析了财务报告质量评价研究的现状与不足,并在此基础上,提出进一步研究的方向:建立一套行之有效的财务报告质量评价指数。

Study of Financial Reporting Quality Assessment:Review,Comment and Prospect

Because of the widespread information asymmetry and uncertainty,financial reports with high quality have great significance to their users,so do objective assessments of financial reporting quality.Therefore,many domestic and foreign experts as well as authorities carried out explorations and researches on financial reporting quality assessment from different perspectives.This paper reviews financial reporting quality from three aspects,including characteristics of financial reporting quality,measurements of financial reporting quality and evaluation indexes of financial reporting quality.It focuses on researches of measurement on the financial reporting quality,from overall measurements on financial reporting quality,measurements on the characteristics of financial reporting quality to measurements on the transparency and disclosure quality of financial reports.The paper then analyzes the status of financial reporting quality assessment and shortcomings.On the basis of the analysis,it proposes the direction of the further research:to establish an effective evaluation indexes' system of financial reporting quality.