会计准则变迁背景下会计信息质量研究

会计准则变迁背景下会计信息质量研究(14800字)
摘  要：作为会计信息的一种管制，会计准则的变迁对会计信息的影响毋庸置疑，高质量的会计准则是高质量会计信息的必要条件，财政部于2006年2月发布了新企业会计准则，新会计准则的实施是否提高了我国企业会计信息的质量是一个值得探索和研究的问题。本文通过对会计盈余管理来探寻新会计准则对盈余管理是否起到有效抑制作用，从可靠性角度说明新会计准则对企业会计信息质量的影响，通过构建可操控性应计利润的大小评价指标体系，对样本上市公司会计信息质量进行了考察，通过实证研究评价会计信息质量，得出结论。
关键词：会计准则变迁；会计信息质量；会计盈余管理；可操控性应计利润

Investigation about the Accounting Information Quality Based on
the Changes of Accounting Standards
Abstract: As a control of accounting information, changes in accounting standards have undoubtedly influenced accounting information and high accounting standards are the necessary condition for high-quality accounting information. The Ministry of Finance released new standards of enterprise accounting in February, 2006. Whether the implementation of the new accounting standards improves the quality of accounting information in China is worth exploring, and researching. The article explores whether the new accounting standards effectively restrain surplus management through the study of the surplus management. From the perspective of reliability, it will analyze the effect of new accounting standards on accounting information of enterprise. The first study constructs index evaluation system of manipulable accruals, then investigates the quality of accounting information of the sample listed companies, and finally evaluates the quality of accounting information by means of the empirical study. In the end, the series of study arrives at the conclusion.
Key words : Changes in accounting standards; Quality of accounting information;            Accounting earnings management; Accruals can be manipulative