論會(huì)計(jì)信息質(zhì)量評(píng)價(jià)指標(biāo)體系的構(gòu)建（Construction of evaluation index system of accounting information quality）

1、論會(huì)計(jì)信息質(zhì)量評(píng)價(jià)指標(biāo)體系的構(gòu)建（Construction of evaluation index system of accounting information quality）Construction of evaluation index system of accounting information qualityThe quality of accounting information refers to the sum total of accounting information to meet the needs of users of information, that

2、is, the Accounting MasterThe accounting information provided by the entity can meet the characteristics that the accounting information users should have in common, including the meetingThe quality of accounting information content and the quality of accounting information presentation and disclosur

3、e. Accounting information quality is characterized by accounting lettersThe interest shall meet or satisfy the users needs and economic order, and the attributes required by the defenders are to make the financial statementsThe attributes of the accounting information available to the user are the c

4、hoice or evaluation of alternative accounting standards,The standard of procedures and methods is the materialization of financial reporting objectives. Accounting information is used to satisfy informationThe standard of evaluating the quality of accounting information, because of the different pos

5、itions of the usersAnd results are different, thus forming different combinations of information quality features. The government has adopted more management of the enterpriseAs a public administrator of social and economic life, the government mainly levied taxes on EnterprisesMonitor and supervise

6、 the implementation of relevant laws and regulations. From the angle of collecting tax, the tax accounting information of enterprise is requiredIntegrity, relevance, reliability, compliance, etc. From the angle of legislation and supervision and law enforcement, as well asRegulating the operation of

7、 the social economy, managing the national economy, maintaining social stability and safeguarding the public interestThe government requires the accounting information provided by the enterprise to be authentic, impartial, consistent, comprehensive and continuous,Integrity and other characteristics.

8、 Therefore, from the perspective of government regulation and the public, authenticity is the primary quality requirement,Substance is more important than form, understandability and prudence is the guarantee of authenticity. Comparability and relativity are accountingThe secondary quality requireme

9、nts of information are the complement and improvement of the primary quality requirements, and timeliness is the guarantee of relevanceBarrier I importance is a limiting criterion.I. specific contents of indicatorsThe author designs the financial accounting information quality evaluation index syste

10、m of our country, as shown in table 1.Two, index connotation and evaluation standard(1) authenticity and evaluation criteria, whether accounting information is true or not, should be governed by compliance and substanceForm, caution, and social judgment (bad record, CPA audit conclusion) to judge.Fi

11、rst of all, compliance mainly from the basic accounting work, specifications, internal control design and ImplementationAssessment。 The evaluation indexes are as follows: (1) the standard of accounting basic work. The basic work of accounting is accounting informationThe basic environment and the st

12、andardization of the basic work will directly affect the quality of accounting information. Basic accounting workerIt shall include the person in charge of the unit and support the work of the financial accounting; the establishment of the accounting institution and the accounting personnelThe basic

13、 quality (qualification certificate, further education); according to the accounting law, the implementation of accounting;According to the accounting law, the implementation of accounting supervision; accounting records custody (integrity) and so on. Basic accounting workIt is the basic guarantee f

14、or the formation of accounting information, which should be combined with the actual data of the company and related partiesSee and evaluate the performance of all aspects of the basic accounting work. (2) internal control system design and ImplementationCondition. Internal control system can improv

15、e the quality of information reporting, the design and implementation of internal control system is effectiveDirectly affect the authenticity of accounting information. Mainly combining the actual investigation of the enterprise, from the soundness and combination of the systemLaw and applicability

16、as well as operability.Secondly, enterprises should maintain due respect for the accounting confirmation, measurement and reporting of transactions or mattersPrudence should not overestimate assets or profits, underestimate liabilities or costs.The evaluation indexes include: (1) reasonable 1 impair

17、ment provision for assets, including the reduction of assets during the reporting periodWhether the policy of value preparation is sound, whether the proportion of the basis and proportion is reasonable and whether the assets have been fully accounted for is reducedValue preparation. (2) whether or

18、not the reasonableness of the matters to be confirmed depends on the specific standards, the accounting standards for enterprises - orThere are matters to be carried out.Thirdly, enterprises shall carry out accounting confirmation, measurement and reporting in accordance with the economic nature of

19、transactions or matters,Should not be based solely on the legal form of transactions or matters. Accounting information should reflect the essence of economic mattersThe principle of more than form, the specific evaluation indicators are: (1) the identification of the relationship between the partie

20、s concerned. Judgment of related party transactionsWhen a standard is established to determine whether there is an association relationship, it should not only be judged according to the criterion of the related party transaction criterionMore importantly, we should look at the nature of the relatio

21、nship, that is, in dealing with business transactions, whether there is a fair playWhat are the factors that influence the outcome of the transaction and whether the transaction results affect the interests of investors and creditors?. (2) income confirmation. That isIncome recognition is not a form

22、 of ownership or a physical (or cash) form of delivery,Its all commoditiesThe substantive risks and rewards of the transfer of rights and other substantive conditions. (3) amalgamation of enterprises and non monetary assets;Transaction processing. Does the business process of enterprise consolidatio

23、n follow the substantive division, the same control and the different control?,Using different methods of dealing with non monetary assets whether to follow the substantive Division has commercial essence and does not haveHave commercial essence, adopt different treatment methods.Finally, the social

24、 evaluation reflects the historical situation of the enterprise and whether the enterprise has a bad record to a certain extentTo judge the true and reliable accounting information of enterprises. Mainly from the Commissions announcement, government departments, law enforcement, inspection, toAnd au

25、dit conclusions of certified public accountants to judge.(two) comparability and evaluation criteria, accounting information provided by enterprises should be comparable. Different from the same enterpriseThe same or similar transactions or events that have occurred in the period shall be governed b

26、y a consistent accounting policy and shall not be followedChange of meaning. Where a change is really necessary, it shall be stated in the note. The same or similar transactions that occur in different enterprisesOr matters, shall adopt the prescribed accounting policies, and ensure that the caliber

27、 of accounting information is consistent and comparable to each otherPrice indicators include: (1) changes in accounting policies, including changes in accounting policies and frequent changes in accounting policiesMore reason is fully reasonable?. (2) changes in accounting estimates, frequent chang

28、es in accounting estimates, and accounting estimatesIs the reason for the change sufficiently reasonable?. (3) whether or not the rate of return on the assets after accounting policy changes is close to 10%?Or 6%, the profit is slightly larger than zero?. Some scholars believe that if the accounting

29、 policy changes after the net asset incomeThe profit rate is close to 10% or 6%, or the net profit is slightly more than zeroIt is clear that the possibility of profit manipulation is relatively large.(three) correlation and evaluation criteria include the following categories of evaluation criteria

30、:First, timeliness and evaluation criteria. The enterprise shall timely carry out the transactions or events that have occurredAccounting confirmation, measurement and reporting shall not be advanced or delayed. Therefore, the evaluation of timeliness is the main choiceTake the following specific in

31、dicators: (1) timeliness of financial reporting (reported). The enterprise shall be within the prescribed time limitFabric financial report. For listed companies, regular reports include annual reports, interim reports and quarterly reports.The annual report shall be within four months from the end

32、of each fiscal year, and the interim report shall be in each accountingWithin two months from the end of the first half of the year, the quarterly report shall be three months before the end of each fiscal year,Prepare and disclose within one month after the end of nine months. The companys first qu

33、arter quarterly exposure is not earlier thanThe annual reporting time of the previous year of the company. (2) timeliness of announcement of important matters. In addition to periodic reportsOther important matters should also be announced in a timely manner, such as major litigation, major issues,

34、major investments and sharesRight change, related party transactions, yejiyuzeng or Yukui announcement, the supplementary notice is mainly for the major.Sensitive items such as earnings recognition or related transactions, as well as more questions from investors, explainedMing. (3) timeliness of de

35、aling with the accounting business. Refers to the accounting process, whether the process is smooth and effectiveBecause of the great delay of the financial information, the accounting information system has the ability to ensure the accuracy of the accounting system andImportant information such as

36、 cost, budget, volume of transactions. The other information in a timely manner to reflect the situation. For interested partiesThe timeliness of information inquiry and questioning.Two is integrity. Accounting information disclosure is incomplete, mainly for operating conditions, disclosure is not

37、detailed, lossThe reason of damage Qing Chu, disclosure is the disclosure of related transactions is not sufficient, especially concerned about the operating performance to investorsAs for the composition and change of profit and profit, and the budget of the company next year, most companies ignore

38、Slightly or hastily perfunctory few words. The indexes of accounting information quality integrity include: (1) note of financial report;The completeness of the disclosure and whether the disclosure should be disclosed in accordance with the requirements of the guidelines. (2) accounting policy and

39、accounting;It is estimated whether the change disclosure is sufficient, including whether the basis of the change is reasonable or not, and the impact of the change on the profit is calculatedWhether or not the instructions in the notes of the accounting statements are correct or not conform to the

40、standards. (3) or disclosure of the matter isWhether or not it is required to disclose in accordance with or subject to the requirements of the standards. (4) the adequacy of related transaction disclosure if the enterpriseDisclosed that the affiliated transaction meets the requirements of the stand

41、ard, and the accounting information disclosed by the enterprise is sufficient.Three is the importance. Importance means that important economic matters and their effects must be given in accountingBy means of exhaustive disclosure, while certain minor information may be appropriately simplified or o

42、mitted to avoid its cover or punchEffective use of weak important information.The accounting information provided by the enterprise shall reflect the financial situation and management of the enterpriseAll important transactions or events relating to results and cash flows. The specific evaluation i

43、ndexes are as follows: (1) financial reportDetailed and reasonable analysis of major financial issues in the report. Does the financial report avoid significant financial problems?Analysis; analysis of problem management are fully credible, there is no cover up the problem of diversion confuse the p

44、ublic,Situation; analysis of abnormal financial data; reasonable and credible. (2) detailed information on important segment information. byTo facilitate the use of accounting information by reporting users, enterprises should provide segmental reports as requiredDepartment information should be pro

45、vided in detail. The enterprise provides segmental information in addition to the accounting standards for enterprises - segment reports,Detailed analysis should also be made of the business segments and regional segments that constitute the main source of corporate profits.Four is comprehensibility. If the expression of accounting information is vague, it is easy to make use of accounting informationTherefore, it can reduce the quality of accounting information. The principle of accounting information understandability requires accounting informationA series of confirmati