作　　者： ; ; ;

机构地区： 上海交通大学安泰经济与管理学院

出　　处： 《南京财经大学学报》 2006年第3期52-57,共6页

摘　　要： 本文从技术层面考察了中国上市公司会计信息的相关性、可靠性和可比性。我们认为:逐年递增的科目数表明会计报表的相关性在逐渐提高;逐年减少的错误数表明会计报表的可靠性在逐步提高;另外,从1993年开始,会计报表有较强的可比性,但是新法规的颁布和实施,会使可比性有所下降,但随后一年又会上升。总的来看,中国上市公司的会计报表质量在逐步提高,相应地,公司的透明度也在不断提高。 The paper investigates the technical aspect of relevance, reliability, and comparability of listed companies＇ accounting information. We find that the number of items in financial statements increases year to year; this indicates that the relevance of accounting information increases year to year. We also find that the number of errors in financial statement decreases over time; this indicates that the reliability of accounting information increases over time. Since 1993, the comparability of financial reports has enhanced, but the increase in comparability was temporarily interrupted whenever there were substantial changes in accounting standards. Generally speaking, the accounting information quality in China has been increasing over year, thus is the transparency.

关 键 词： 会计信息质量 技术层面 相关性 可靠性 可比性

领　　域： [经济管理] [经济管理]