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财务报告质量评估的探讨
引用本文:葛家澍,陈守德.财务报告质量评估的探讨[J].会计研究,2001(11):9-18.
作者姓名:葛家澍  陈守德
作者单位:厦门大学会计系,361005
摘    要:为了打击“数字游戏”和对付“盈利操纵” ,美国证券交易委员会原主席阿瑟·利维特 (ArthurLevitt)多次谈到高质量会计准则的重要性。什么是高质量会计准则的含义 ,或者说什么会计信息特征可以认为是对“使用者需要”和“股东 /投资人保护”有用的多层次的质量 ?本文试图审视一系列有关评估财务报告质量的不同方法 (模式或框架 ) ,包括 :美国财务会计准则委员会的概念框架、美国证券交易委员会用于评估国际会计准则质量的模式、关于改进公司审计委员会效率的“蓝带委员会”第 8号建议、美国第 6 1号审计准则公告、美国注册会计师协会的《改进企业报告———面向用户》的建议 ,特别是安达信会计师事务所合伙人Jonas&Blancher的建议框架 ;提出一份有关高质量财务报告的建议 ,重点关注透明度这一质量 ,并引用了Jonas&Blancher的“评估财务报告质量的问题”作为本文的一个附录。

关 键 词:高质量会计准则  评估  财务报告质量

Study on Assessment of the Quality of Financial Reporting
Abstract:For the sake of an attack on "The Numbers Game" and efforts to address earnings management, Arthur Levitt, former Chairman of the SEC has been talking about the importance of high quality accounting standards a lot recently. What is the meaning of "high quality"? Or what characteristics of accounting information can be viewed as hierarchy qualities with usefulness for "user needs" and for "shareholder/investor protection"? This article reviews a number of different approaches dealing with quality of financial reporting, including: FASB Conceptual Framework (SFAC No.2); SECs Model in evaluating the quality of IAS; Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (1999); SAS No.61 (as amended 1999); Improving Business Reporting - a Customer Focus (AICPA, 1994); and Jonas & Blanchers proposed framework (Partners at Arthur Anderson LLP.). In addition, this article focuses on the proposed framework by Jonas & Blancher and offers a proposal concerning high quality financial reporting, emphasizing on a specific quality - transparency. And then, the author quotes the part of "Questions to assess quality of financial reporting" in Jonas & Blanchers proposed framework as an appendix to this article.
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