上市公司会计信息质量评价体系构建及实证研究

文章采用人工神经网络评价方法对上市公司会计信息质量进行有效评价,通过构建会计信息质量评价指标体系、计算各个影响因素相对于目标层的权重,在此基础之上运用人工神经网络评价方法,最终得出会计信息质量综合评价结果,通过实例分析,验证了该评价方法的可行性,为上市公司会计信息使用者提供了一种量化会计信息质量的好方法,对于促进国民经济的可持续发展具有一定的理论指导意义和现实意义。

Evaluation System Construction and Empirical Research of Accounting Information Quality in the Listed Company

The paper adopted the artificial neural network evaluation method to appraise accounting information quality evaluation of the listed company effectively,through establishing the accounting information quality evaluation index system,the article figured out the weight of every influence factor relative to target layer,on this basis,the article used Artificial Neural Network Evaluation to obtain a accounting information quality comprehensive evaluation result,by the analysis of examples,the paper verified the feasibility of the evaluation method,which supplies a good way of quantizing the accounting information quality for the accounting information users of the listed company,it has certain theoretical direction and realistic significance for promoting the sustainable development of the national economy.