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会计信息质量研究一直是会计领域研究的重点,但长期以来,会计信息质量研究都围绕保护投资者利益而展开。随着利益相关者理论的发展和应用,基于投资者视角的会计信息质量研究受到一定质疑。根据利益相关者理论,企业是各利益相关者共同所有,而非投资者唯一所有。因此,企业披露的会计信息应为所有利益相关者服务。本文主要从利益相关者角度出发来对会计信息质量要求进行分析。
The research on the quality of accounting information has always been the focus of the study in the field of accounting, but for a long time, the research on the quality of accounting information has been focused on the protection of the interests of investors. With the development and application of stakeholder theory, the research on the quality of accounting information based on investor’s perspective has been questioned. According to stakeholder theory, the enterprise is owned by all stakeholders, not the sole investor. Therefore, the accounting information disclosed by the enterprise should serve all the stakeholders. This paper mainly analyzes the quality requirements of accounting information from the perspective of stakeholders.