会计信息透明度评价指标
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发布时间：2022-04-22 16:54
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热心网友
时间：2023-09-06 03:47
Accounting information transparency appraisal target
Accountant the transparency was the recent years causes one of accountant warm discussion questions, but not yet obtained the consistent view to its precise expression. In existing literature, although the transparency precise expression has not obtained the consistent view to accountant, but the present viewpoint will support accountant transparency regarding as will be mostly about the accounting information quality comprehensive, the comprehensive concept.
First, accounting information transparency implication and concept
Accounting information transparency concept statement is to in the accounting information quality specification and the general sense accounting information disclosure request development. Accountant the transparency is one about the accounting information quality comprehensive concept, it mainly should include accountant the criterion the formulation and the execution, the accounting information quality specification, the information disclosure and supervising and managing and so on. According to the Bathe bank supervising and managing committee's definition, the accounting information transparency should include two meanings at least:
1st, has set of perfect accountants the criterion and the accounting information disclosure supervising and managing system;
2nd, all departments all can strictly the criterion provide according to accountant the accounting information, and carries on the correlation the information disclosure.
Because absolutely high grade accountant the criterion and the information disclosed the supervising and managing system as well as carries on the full disclosure according to the criterion and the system is only one perfect condition which the people pursue, in fact very inaccessibility, namely in reality accounting information not impossible full transparent. Therefore, the accounting information transparency is a relative concept.
Second, accounting information transparency appraisal target
According to above to accounting information transparency understanding, may analyze the accounting information transparency following eight targets to weigh, namely full disclosure, timeliness, relevance, reliability, commensurability, placidity, consistency and neutrality.
(One) full disclosure
Full disclosure hypothesis, in a free competition, effective, under information full stock market condition, so long as information completely, real, promptly public, the stock market own can urge the investor to make the investment choice. The negotiable securities supervise and manage responsibility is guarantees the information completely publicly, excessively many interventions and the control only can have the negative consequence. The full disclosure principle has manifested the market economy freedom, the level government to the market economic activity lowest degree intervention and the operation control principle. So long as the public release stock company provides the completely transparent financial information, regardless of this company itself quality is good or bad, the control all has no right to prevent this company the release behavior. Because, in information unimpeded rational market, the investor can make effectiveness maximization the investment decision-making, the public release negotiable securities company's quality the hand which cannot only see by market this decided. The full disclosure principle and relies on with "Securities law" to investor's safeguard to the market participant provides the integrity, the transparent information sets up the market information the objective also perfectly to tally.
(Two) timeliness
Any information all has the effectiveness, the accounting information is not exceptional, along with the time passage, the accounting information value graally will rece. Therefore, accounting information timeliness is refers to be listed to have in the first time to disclose possesses with the investor decision-making correlation significant information, it is to be listed fulfills the information disclosure ty an important request. Looked from to be lisle’s angle that, the prompt disclosure significant accounting information, may increase the company the transparency, guarantees the company stock price to act according to the recent information to make the adjustment promptly, guarantees the market continuously and effective; Looked from the social angle that, the prompt disclosure may rece the information not to be in the public time interval time, thus the reced inside story transaction scope, maintains the market the fair principle; Looked from investor's angle that, the prompt disclosure is advantageous to the investor revises the investment decision-making promptly, because avoids the information not working undertakes the extra risk.
(Three) relevance
The so-called relevance usually is refers with the policy-making correlation characteristic. Says specifically, the accounting information only then has “causes the difference” ability, Fang Neon determined it and some decision-making are related. The accounting information must be able the economical decision-making which with the investor, the creditor and other public figures does to be related, will have through to help the user to the past, present and the future event result makes the forecast, perhaps could confirm or correct beforehand expectation, thus had causes the difference ability.” Causes the information difference which the difference” is refers already May increase also may rece, in order to the user reces to the economical event uncertainty forecast, promotes policy-making assuring. Therefore, the correlation accounting information should simultaneously have the principal constituent which the prospective value, the feedback value and timeliness and so on three are connected together.
(Four) reliability
The accounting information reliability, is really, refers to the accounting information reflected objectively each economic activity, has accurately promulgated the economical content which each economic activity contains, several kind of indications should be cares for to express, must achieve especially indicates the economic activity without bias and without favor the process and the result, avoids favoring the predetermined result or some specific special interest group's need. The reliability is the accounting information life.” The reliability is financial inventory accounting's essential attribute, causes the accounting information the soul, the reliability, the relevance and the commensurability isindispensable.Among them, the reliability is a foundation, is the core”. The reliability, the accounting information relevance has not been able to weaken; serious also can bring harm to the society and the general public, the harm general benefit counterparts' benefit. But, accountant in the treating processes contains the massive elements of certainty, the very multi parameters need the artificial estimate and the forecast, this kind of estimate has the very big subjective ingredient, estimated whether the result does tally with the actual situation, can affect the accounting information to a great extent the reliability.
(Five) commensurability
The accounting information commensurability is refers can cause the information user to differentiate its similarities and differences from two groups of economical situations the quality characteristic, between the request different enterprise's accounting policy has the same foundation, the content which the accounting information reflected also should basic consistent. When economical situation same, the accounting information ought to be able to demonstrate the same situation; When economical situation different, the accounting information also can reflect its difference. As the information quality, the commensurability and the relevance and the reliability are different, it is indicated two or between severalinformations relates the quality, in certain specific situations, the accounting information may be related or reliable, but is not actually may compared to, in order to strengthen the commensurability, possibly can strengthen either the weakening relevance or the reliability. The commensurability does not request various enterprises to use the same accounting policy, but should select the suitable accounting policy according to various enterprises actual situation, take the truthfully reflection as the basis. The commensurability is take the reliability as the foundation, only then the reliable information can enable it to have the commensurability truly, the unreliable information commensurability also may not compare. In accountant in the theory structure, the commensurability is the information quality secondary quality, but regarding accountant the criterion formulation organization, the commensurability is the main question which must consider.
(Six) placidity
The placidity requests the accounting information the recording and the disclosure must be clear, be concise, and is advantageous for the accounting information user's understanding and the use. The accounting information provides the main purpose is in order to help the information user to carry on the decision-making, then the enterprise disclosed the accounting information should have the characteristic which concise, easy to understand, causes to have certain knowledge moreover to be also willing to spend the user who certain time and the energy analyze the accounting information to be able to understand the enterprise the financial condition, the management achievement and the cash current capacity situation. If to be listed provides the accounting information cannot achieve the clear perspicuity, then on possibly cannot satisfy the accounting information user's policy-making request, namely reced the accounting information transparency.
(Seven) consistency
The accounting information consistency is requests accountant who accountant the main body uses the procere and accountant the processing method in around each accountant the period maintains as far as possible consistently, only if has the sufficient reason, otherwise the enterprise does not have to change accountant at will the procere and accountant the processing method. The accounting information consistency is advantageous in enhances its usefulness, prevented thus accountant the main body through artificial changes accountant the procere and accountant the processing method carries on accountant the report form to plaster harms the accounting information user's benefit. But if the stereotypical insistence consistency actually can weaken its relevance and the reliability throughout, thus reces its usefulness. Regarding one optimal accounting method, makes a change always to have to sacrifice consistently, but if does not make the change, also can harm the accounting information usefulness, we should defer to the cost benefit principle to decide whether changes the accounting method. The accounting method change may fortunately from time superiorly to most superior, evolves graally through the transition. If transfers the accounting method change influence understood, still might maintain around the change to carry on the comparison ability.
(Eight) neutrality
The accounting information neutrality, is refers to the accounting information to be supposed to have aloof and the independent characteristic. It requests the accounting personnel when formulation and implementation accountant the criterion must without bias and without favors, namely the request information the prejudice influence, not provide for the information user the useful accounting information. If the financial report through chooses the accounting method and fills in a form the accounting data to affect policy-maker's decision-making and the judgment, achieves the predetermined effect and the result, then the information has lost the neutrality.
Had above to the accounting information transparency appraisal target concrete limits, we looked again from the accounting information demand side below, the accounting information demand side will divide into six big kinds, namely the investor, the creditor, the major-domo, the bank, the tax affairs department and other demands, will let them according to respective information to satisfy the degree, will carry on the appraisal to the above eight targets.
The to be listed accounting information transparency is the nearly several annual meeting economics research area hot topic. At present, accountant the transparency also generally is accepted for weight corporate accounting an information quality important standard. Along with research unceasingly thorough, the people discovered from the accounting information transparency angle, may understand well the resources disposition, the company govern, the capital market effective movement and so on the foundational question. Our country To be listed accounting information quality is low, disclosed the level is not high, accountant contrary creates a false impression the behavior to enre repeatedly continues, already is the recognition fact. Therefore, further enhances our country to be listed accounting information the transparency, strengthens the investor information already is urgent, but the accounting information transparency appraisal target is helpful with to enhance the accounting information transparency.
热心网友
时间：2023-09-06 03:47
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