摘要
本文基于利益相关者角度,探讨了会计信息质量的衡量、影响因素和质量评价体系问题。对利益相关者进行分类,分别对内外部利益相关者需求进行分析,在此基础上选择了6个一级指标,13个二级指标,35个三级指标,构建基于利益相关者角度的会计信息质量评价体系,较为完整的反映了会计信息质量的要求,对会计信息质量进行了全面的评价,不仅可以满足不同使用者的决策需求,也可以提高会计信息的利用效率。
Based on the perspective of stakeholders,this paper analyzes the quality measurement,influence factors,current quality evaluation system and existing problems of accounting information.It classifies the stakeholders,analyzes the demands of internal and external stakeholders,chooses six first-grade indicators,13 second-grade indicators and 34 third-grade indicators on this basis,and constructs a quality evaluation system of accounting information from the perspective of stakeholders.The system fully reflects the requirements for accounting information quality,and comprehensively evaluate the accounting information quality.It not only meets the decision-making requirement of different stakeholders and increase the utilization efficiency of accounting information.
作者
刘梦晴
刘长玉
LIU Meng-qing;LIU Chang-yu(School of Business,Shandong Normal University)
出处
《标准科学》
2020年第6期96-102,共7页
Standard Science
基金
山东省社会科学规划项目(项目编号:17DGLJ09)
山东省自然基金项目(项目编号:ZR2016GM10,ZR2017QG003)
中国博士后科学基金项目(项目编号:2017M622265)
山东师范大学青年科技项目培育基金资助。
关键词
会计信息
指标体系
质量评价
利益相关者
accounting information
indicator system
quality evaluation
stakeholders
