| 从技术层面看上市公司会计信息质量的演进 |
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| 引用本文： | 陈工孟 俞欣 徐莉萍. 从技术层面看上市公司会计信息质量的演进[J]. 南京财经大学学报, 2006, 0(3): 52-57 |
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| 作者姓名： | 陈工孟 俞欣 徐莉萍 |
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| 作者单位： | [1]上海交通大学安泰管理学院,上海200052 [2]香港中文大学会计学院,香港 [3]中山大学管理学院,广东广州510275 |
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| 基金项目： | 中山大学青年教师桐山基金项目（0509047） |
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| 摘 要： | 本文从技术层面考察了中国上市公司会计信息的相关性、可靠性和可比性。我们认为：逐年递增的科目数表明会计报表的相关性在逐渐提高；逐年减少的错误数表明会计报表的可靠性在逐步提高；另外，从1993年开始，会计报表有较强的可比性，但是新法规的颁布和实施，会使可比性有所下降，但随后一年又会上升。总的来看，中国上市公司的会计报表质量在逐步提高，相应地，公司的透明度也在不断提高。
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| 关 键 词： | 会计信息质量 技术层面 相关性 可靠性、可比性 |
| 文章编号： | 1672-6049（2006）03-0052-06 |
| 收稿时间： | 2006-04-20 |
The Evolvement of Accounting Information Quality in China''''s Listed Companies: A Technical Perspective |
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| CHEN Gongmeng, YU Xin, XU Liping. The Evolvement of Accounting Information Quality in China''''s Listed Companies: A Technical Perspective[J]. Journal of Nanjing University of Finance and Economics, 2006, 0(3): 52-57 |
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| Authors: | CHEN Gongmeng YU Xin XU Liping |
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| Affiliation: | 1. Antai School of Management,Shanghai Jiaotong University, Shanghai 200052, China; 2. School of Accounting, Chinese University of Hong Kong, Hong Kong, China; 3. School of Management, Sun Yat-sen University, Guangzhou 510275, China |
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| Abstract: | The paper investigates the technical aspect of relevance,reliability,and comparability of listed companies' accounting information. We find that the number of items in financial statements increases year to year;this indicates that the relevance of accounting information increases year to year.We also find that the number of errors in financial statement decreases over time;this indicates that the reliability of accounting information increases over time.Since 1993,the comparability of financial reports has enhanced,but the increase in comparability was temporarily interrupted whenever there were substantial changes in accounting standards.Generally speaking,the accounting information quality in China has been increasing over year,thus is the transparency. |
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| Keywords: | accounting information quality technical aspect relevance reliability comparability |
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