论文部分内容阅读
本文提出了一个关于会计信息质量影响因素的分析框架。按照该框架 ,会计信息质量受外部机会、会计准则、法律风险等因素的共同影响 ,并认为会计准则在其中的影响要低于法律风险。在此基础上 ,作者讨论了我国近年来相应制度环境的变化 ,认为法律风险缺失导致会计准则的改进并不能很好地反映到会计信息质量上来。 1995～ 2 0 0 2年我国资本市场的经验证据支持这种推测。
This paper presents an analytical framework about the influencing factors of accounting information quality. According to the framework, the quality of accounting information is affected by external opportunities, accounting standards, legal risks and other factors, and believes that accounting standards in which the impact is lower than legal risks. On this basis, the author discusses the changes of the corresponding institutional environment in our country in recent years, and believes that the improvement of accounting standards caused by the lack of legal risk can not be well reflected in the quality of accounting information. The empirical evidence of China’s capital market from 1995 to 2002 supports this speculation.