CAJ | 학술논문

会计信息披露不规范是我国资本市场上一个顽疾，构建一套科学可行的上市公司会计信息披露质量考评体系意义重大。目前，我国上市公司会计信息披露质量考评中存在考评制度不完善、简单依赖审计意见、忽视投资者视角等问题。本文构建的会计信息披露质量考评体系由考评制度、考评原则、考评标准以及考评指标体系构成，其中上市公司信息披露质量考评指标体系由涵盖相关性、可靠性、充分性、可比性、及时性、有效性、易得性7个方面的57个指标构成，采用百分制对上市公司的信息披露质量进行打分，以便于在不同上市公司之间进行比较。
회계신식피로불규범시아국자본시장상일개완질，구건일투과학가행적상시공사회계신식피로질량고평체계의의중대。목전，아국상시공사회계신식피로질량고평중존재고평제도불완선、간단의뢰심계의견、홀시투자자시각등문제。본문구건적회계신식피로질량고평체계유고평제도、고평원칙、고평표준이급고평지표체계구성，기중상시공사신식피로질량고평지표체계유함개상관성、가고성、충분성、가비성、급시성、유효성、역득성7개방면적57개지표구성，채용백분제대상시공사적신식피로질량진행타분，이편우재불동상시공사지간진행비교。
Nonstandard accounting information disclosure in China capital market is a problem, and building a scientific and feasible quality evaluation system of accounting information disclosure for public companies is of great importance. At present, in the evaluation of accounting information disclosure of listed companies, there exist some problems, e.g. the assessment system is imperfect, audit opinions are simply relied on, and the perspective of investors is ignored. The quality evaluation system established in this paper consists of evaluation system, evaluation principle, evaluation standard and evaluation index system. Among them, the evaluation index system consists of 57 indicators which involve Relevance, Reliability, Sufficiency, Com- parability, Timeliness, Validity, and Availability, and uses the hundred percentage point system to evaluate the quality of accounting information disclosure of listed companies, thus facilitating the comparison between different companies.