财务信息质量

委托&代理关系下激励约束机制与财务信息质量的思考

Thinking about the Encouraging Discipline System and the Quality of Financial Information

本研究旨在强化公司治理与财务信息质量之间的关系。

The purpose of the study is to strengthen the relationship between governance and the quality of financial information .

内部监督机制与公司财务信息质量保障

Internal Supervision Mechanism & Accounting Information Quality

会计政策涵盖的内容十分广泛，是影响企业财务信息质量的一个重要方面。

The accounting policy , an important respect in influencing enterprises ' financial information quality , covers extensively .

内部控制如何保证财务信息质量，成为投资人关注的热点。

Internal control is how to ensure the quality of financial information has become the focus of attention of investors .

近年来，这种制度在完善公司治理结构及提高公司财务信息质量中发挥着重大作用。

In recent years , the system plays a significant role in improving corporate governance and the quality of financial information .

在资本市场的有效性不断加强的同时，财务信息质量问题已经引起社会越来越多的关注。

The quality of accounting information has caused more and more attention in society when the effectiveness of capital market was strengthened constantly .

审计质量是确保公司财务信息质量，提高投资者对资本市场信心的一个非常重要的因素。

Audit quality is to ensure the quality of financial information and improve investor confidence in capital markets , a very important factor .

这种盈余管理行为可能会不利于高管薪酬契约激励作用的发挥，损害股东的利益，还可能会降低财务信息质量。

Such earnings management behavior may prevent compensation contract from playing an active role , and may also reduce the quality of financial information .

从以上的发展史可以看出，审计委员会的设立最初是为了提高财务信息质量。

From the above history , it is showed that the initial establishment of the Audit Committee is to ensure the quality of financial information .

然后对本文所使用的财务信息质量的内涵给出了界定，并分析了财务信息质量的度量方法。

Then given the connotation of the quality of financial information used in this paper defines and analyzes the quality of financial information requirements and measurement methods .

审计委员会能提高财务信息质量吗&基于信息披露视角的文献综述

Can the Audit Committee Improve the Quality of the Financial Information ? & A Summary of the Literatures Based on the Visual Angle of the Information Publishing

企业已披露的非财务信息质量良莠不齐，引起了资本市场信息浑浊，影响了资本市场的健康发展。

The quality of non-financial information that companies have disclosed varies greatly , causing the capital market information turbidity , affecting the healthy development of capital markets .

本文的研究有助于上市公司改善内部控制，提高企业的财务信息质量，促进资本市场健康发展。

This study will help listed companies to improve internal controls , improving the quality of financial information , and promote the healthy development of capital markets .

从美国药材公司舞弊案到安然事件等重大舞弊案的发生，财务信息质量已经成为公众关注的焦点之一。

As the fraud cases of American Medicine Company and " Enron " take place , the quality of Financial information has become the focus of public attention .

根据发达国家的经验，审计委员会在改善财务信息质量、保护投资者利益中发挥着非常重要的作用。

According to the experience of developed countries , the Audit Committee to improve the quality of financial information and protect the interests of investors play a very important role .

该制度与企业会计制度相比在帐务处理上存在着许多不同之处，对小企业尤其是民营企业的财务信息质量和财务信息含量产生了重大影响。

These regulations are quite different from business accounting regulations in the settling of accounts , producing great influence upon small-sized , especially private-run enterprises ' financial information quality and content .

使人们对上市公司的财务信息质量、公司治理和内部控制的完善程度以及资本市场监管水平产生怀疑。

Public starts to doubt the quality of the financial information and the implementation situation of the corporate government and internal control of list companies , the monitor level of capital market .

即使控制财务信息质量不变，非审计服务仍然对信息风险的度量指标&资本成本和买卖价差产生负面影响。

If we control for the quality of financial statements , non-audit services still have a negative association with the cost of capital and the bid / ask spread as proxies for information risk .

上市公司如何应对这样的政策变更，财务信息质量是否因此受到影响，市场作出何种反应等等问题都值得研究。

How listed companies respond to this change , whether the quality of financial information would be affected , what would happen in Chinese stock market and so on , all of these deserve to investigate .

同时，设立审计委员会也能更小可能的获得非标准的审计意见，说明审计委员会不仅在财务信息质量的监督控制方面发挥着作用，也为公司内部管理层与外部审计师的沟通做出了积极的努力。

Meanwhile , the establishment of the Audit Committee can also be less likely to access non-standard audit opinion , indicating the Audit Committee play a role in the quality of supervision and control of financial information .

本文主要采用实证的研究方法，分别从两个角度对公司网站上的财务信息质量进行分析：一是间接角度，即从信息披露动因来判断信息质量。

The paper mainly applies positive research method and analyses the quality of financial information disclosed on company 's websites from two angles : First , analyzing from indirect angle , namely judging information quality by disclosure motivation .

本文的主要贡献是：本文中分别应用代理理论和信号传递理论来解释影响公司网站财务信息质量的主要因素，并通过实证方法加以检验，揭示信息披露的动机。

The paper use agency theory and signaling theory to explain the main factor which can affect financial information quality disclosed on the company website , carries out positive analysis to demonstrate , and finally reveal the motive of disclosure .

传统以国家个体为立足点的会计监管，难以单独应对证券市场国际化进程中的财务信息质量风险，需要建立起有效的会计监管国际合作机制，维护国际市场秩序。

Face the finance information quality risks in the economic globalization progress , the effective international cooperation regimes of accounting regulatory need to be set up to support the order of international stock market because the individual jurisdiction cannot be in effect .

审计委员会是现代公司治理中的一项重要制度安排，对于维护财务信息质量、提高公司治理水平和提升公司质量具有非常重要的意义。

The Audit Committee is one of the most important systems of the management of the modern company . It is very essential to improve the management and the quality of the company . It is also essential to maintain the accuracy of the financial statistics .

最后，从控制理念、控制制度、控制技术三个方面对完善军队财务信息质量控制提出相关的配套措施，对深化军队财务信息质量控制研究，推进军队财务信息化建设发展均有一定的参考价值。

Lastly , the thesis puts forward relative measures to perfect the system from control concept 、 institution and technology . The thesis is of some referent significance to deepen the theoretic study on the control of military financial information and advance the building of military financial information .

本研究发现公司重组对财务信息质量的改善是有帮助的、且经常性进行重组的公司其财务信息质量优于未重组公司以及重组活动对公司财务信息质量的改善具正面效果。

The study discovered that the corporation restructuring makes improvement in financial information quality . And , the corporation , which is restructured regularly , the financial information quality is superior than those never be restructured . The corporation restructuring has positive result in improvement of financial information quality .

我国上市公司非财务信息披露质量的探讨

Analysis of the Quality of Non-financial Information Disclosure of Listed Company

上市公司财务信息披露质量和监管

The Quality of Financial Information That Listed Companies Disclosed and Its Supervision

论财务报告信息质量保障体系

On the Safeguard System of Financial Reporting Information Quality