本文關(guān)鍵詞： 上市公司 會(huì)計(jì)信息質(zhì)量 評(píng)價(jià)標(biāo)準(zhǔn) 指標(biāo)體系 BP 神經(jīng)網(wǎng)絡(luò)評(píng)價(jià)法　出處：《東北石油大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：上市公司的會(huì)計(jì)信息是各種會(huì)計(jì)信息使用者做出投資或者融資等經(jīng)濟(jì)決策、評(píng)估上市公司過去經(jīng)營(yíng)狀況和預(yù)測(cè)未來經(jīng)營(yíng)業(yè)績(jī)、改善上市公司經(jīng)營(yíng)管理狀況或者對(duì)上市公司進(jìn)行有效宏觀調(diào)控的重要依據(jù)；而且隨著我國(guó)經(jīng)濟(jì)體制的逐步改進(jìn)和完善，會(huì)計(jì)信息的功能也日益明顯和突出，而目前上市公司會(huì)計(jì)信息失真的現(xiàn)象非常嚴(yán)重。會(huì)計(jì)信息質(zhì)量的高低關(guān)乎其使用者經(jīng)濟(jì)決策的有效性和正確性，關(guān)乎資本市場(chǎng)各種經(jīng)濟(jì)資源的合理調(diào)配，更關(guān)乎社會(huì)經(jīng)濟(jì)的正常和有效運(yùn)行。因此，對(duì)會(huì)計(jì)信息的質(zhì)量進(jìn)行有效評(píng)價(jià)便成為一個(gè)必然的研究課題。通過認(rèn)真品讀國(guó)內(nèi)外的相關(guān)文獻(xiàn)，不難看出他們對(duì)會(huì)計(jì)信息質(zhì)量的研究主要停留在會(huì)計(jì)信息質(zhì)量特征、會(huì)計(jì)信息屬性、會(huì)計(jì)信息監(jiān)管以及會(huì)計(jì)信息失真的層面，而對(duì)于會(huì)計(jì)信息質(zhì)量的評(píng)價(jià)也大多從定性的角度進(jìn)行研究，雖然有一部分涉及到了定量評(píng)價(jià)甚至是定性和定量評(píng)價(jià)相結(jié)合，但是由于評(píng)價(jià)標(biāo)準(zhǔn)不夠合理或者評(píng)價(jià)方法不夠適用等原因，未能對(duì)會(huì)計(jì)信息質(zhì)量的有效評(píng)價(jià)做出突出的貢獻(xiàn)。鑒于此，擬對(duì)上市公司會(huì)計(jì)信息質(zhì)量評(píng)價(jià)進(jìn)行深入研究，從會(huì)計(jì)信息的質(zhì)量特征出發(fā)，重點(diǎn)探討上市公司會(huì)計(jì)信息質(zhì)量的評(píng)價(jià)指標(biāo)體系和定量評(píng)價(jià)模型。 針對(duì)目前我國(guó)上市公司會(huì)計(jì)信息質(zhì)量低下、會(huì)計(jì)信息失真現(xiàn)象嚴(yán)重的現(xiàn)狀以及會(huì)計(jì)信息質(zhì)量評(píng)價(jià)系統(tǒng)不盡完善的情況，總結(jié)和吸收前人的研究成果，合理界定上市公司的會(huì)計(jì)信息質(zhì)量特征，并形成體系，在此基礎(chǔ)之上，構(gòu)建適用于我國(guó)上市公司的會(huì)計(jì)信息質(zhì)量評(píng)價(jià)標(biāo)準(zhǔn)，并將上市公司會(huì)計(jì)信息的生成、加工和披露等諸多環(huán)節(jié)充分考慮在內(nèi)，對(duì)會(huì)計(jì)信息質(zhì)量特征進(jìn)行細(xì)分，建立相應(yīng)的具體評(píng)價(jià)指標(biāo)體系。結(jié)合所構(gòu)建的評(píng)價(jià)指標(biāo)體系，應(yīng)用BP神經(jīng)網(wǎng)絡(luò)評(píng)價(jià)方法設(shè)計(jì)上市公司會(huì)計(jì)信息質(zhì)量評(píng)價(jià)模型，并將評(píng)價(jià)指標(biāo)體系以及評(píng)價(jià)模型應(yīng)用于具體的上市公司實(shí)例，最終得出較為理想的評(píng)價(jià)結(jié)果，，證實(shí)了兩者的科學(xué)性和合理性。上市公司會(huì)計(jì)信息質(zhì)量評(píng)價(jià)指標(biāo)體系以及定量評(píng)價(jià)模型的構(gòu)建，改善了上市公司會(huì)計(jì)信息質(zhì)量難以得到有效評(píng)價(jià)的現(xiàn)狀，為上市公司會(huì)計(jì)信息使用者提供了一種量化會(huì)計(jì)信息質(zhì)量的好方法，對(duì)于促進(jìn)市場(chǎng)經(jīng)濟(jì)的可持續(xù)發(fā)展具有一定的理論指導(dǎo)意義和現(xiàn)實(shí)意義。
[Abstract]:The accounting information of listed companies is that the users of various accounting information make economic decisions, such as investment or financing, to assess the past operating conditions of listed companies and to predict future business performance. The important basis for improving the operation and management of listed companies or for effective macro-control of listed companies; And with the gradual improvement and improvement of our country's economic system, the function of accounting information is becoming more and more obvious and prominent. At present, the phenomenon of accounting information distortion in listed companies is very serious. The quality of accounting information is related to the validity and correctness of the economic decisions of its users and the rational allocation of various economic resources in the capital market. More related to the normal and effective operation of social economy. Therefore, the quality of accounting information for effective evaluation will become an inevitable research topic. Through a careful reading of the relevant literature at home and abroad. It is not difficult to see that their research on the quality of accounting information mainly rests on the characteristics of accounting information quality, accounting information attributes, accounting information supervision and accounting information distortion. The evaluation of the quality of accounting information is mostly studied from the qualitative point of view, although some of them involve the quantitative evaluation or even the combination of qualitative and quantitative evaluation. However, because the evaluation standard is not reasonable or the evaluation method is not suitable, it fails to make outstanding contribution to the effective evaluation of the quality of accounting information. Based on the quality characteristics of accounting information, this paper focuses on the evaluation index system and quantitative evaluation model of accounting information quality of listed companies. In view of the low quality of accounting information and the serious distortion of accounting information and the imperfect evaluation system of accounting information quality of listed companies in our country, this paper summarizes and absorbs the previous research results. On the basis of reasonably defining the characteristics of accounting information quality of listed companies and forming a system, this paper constructs the evaluation standard of accounting information quality applicable to listed companies in China, and generates the accounting information of listed companies. Processing and disclosure and other links are fully considered, accounting information quality characteristics are subdivided to establish the corresponding specific evaluation index system, combined with the construction of the evaluation index system. BP neural network evaluation method is used to design the evaluation model of accounting information quality of listed companies, and the evaluation index system and evaluation model are applied to specific examples of listed companies. Finally, the more ideal evaluation results are obtained. It is proved that both of them are scientific and reasonable. The construction of evaluation index system and quantitative evaluation model of accounting information quality of listed companies has improved the current situation that the quality of accounting information of listed companies is difficult to be effectively evaluated. This paper provides a good way to quantify the quality of accounting information for listed companies, which has certain theoretical and practical significance for promoting the sustainable development of market economy.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F832.51;F224.9

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