会计信息指标

AccountinginformationtransparencyappraisaltargetAccountantthetransparencywastherecentyearscausesoneofaccountantwarmdiscussionquestions,butnotyetobtainedtheconsistentviewtoitspreciseexpression.Inexistingliterature,althoughthetransparencypreciseexpressionhasnotobtainedtheconsistentviewtoaccountant,butthepresentviewpointwillsupportaccountanttransparencyregardingaswillbemostlyabouttheaccountinginformationqualitycomprehensive,thecomprehensiveconcept.First,accountinginformationtransparencyimplicationandconceptAccountinginformationtransparencyconceptstatementistointheaccountinginformationqualityspecificationandthegeneralsenseaccountinginformationdisclosurerequestdevelopment.Accountantthetransparencyisoneabouttheaccountinginformationqualitycomprehensiveconcept,itmainlyshouldincludeaccountantthecriteriontheformulationandtheexecution,theaccountinginformationqualityspecification,theinformationdisclosureandsupervisingandmanagingandsoon.AccordingtotheBathebanksupervisingandmanagingcommittee'sdefinition,theaccountinginformationtransparencyshouldincludetwomeaningsatleast:1st,hassetofperfectaccountantsthecriterionandtheaccountinginformationdisclosuresupervisingandmanagingsystem;2nd,alldepartmentsallcanstrictlythecriterionprovideaccordingtoaccountanttheaccountinginformation,andcarriesonthecorrelationtheinformationdisclosure.Becauseabsolutelyhighgradeaccountantthecriterionandtheinformationdisclosedthesupervisingandmanagingsystemaswellascarriesonthefulldisclosureaccordingtothecriterionandthesystemisonlyoneperfectconditionwhichthepeoplepursue,infactveryinaccessibility,namelyinrealityaccountinginformationnotimpossiblefulltransparent.Therefore,theaccountinginformationtransparencyisarelativeconcept.Second,accountinginformationtransparencyappraisaltargetAccordingtoabovetoaccountinginformationtransparencyunderstanding,mayanalyzetheaccountinginformationtransparencyfollowingeighttargetstoweigh,namelyfulldisclosure,timeliness,relevance,reliability,commensurability,placidity,consistencyandneutrality.(One)fulldisclosureFulldisclosurehypothesis,inafreecompetition,effective,underinformationfullstockmarketcondition,solongasinformationcompletely,real,promptlypublic,thestockmarketowncanurgetheinvestortomaketheinvestmentchoice.Thenegotiablesecuritiessuperviseandmanageresponsibilityisguaranteestheinformationcompletelypublicly,excessivelymanyinterventionsandthecontrolonlycanhavethenegativeconsequence.Thefulldisclosureprinciplehasmanifestedthemarketeconomyfreedom,thelevelgovernmenttothemarketeconomicactivitylowestdegreeinterventionandtheoperationcontrolprinciple.Solongasthepublicreleasestockcompanyprovidesthecompletelytransparentfinancialinformation,regardlessofthiscompanyitselfqualityisgoodorbad,thecontrolallhasnorighttopreventthiscompanythereleasebehavior.Because,ininformationunimpededrationalmarket,theinvestorcanmakeeffectivenessmaximizationtheinvestmentdecision-making,thepublicreleasenegotiablesecuritiescompany'squalitythehandwhichcannotonlyseebymarketthisdecided.Thefulldisclosureprincipleandreliesonwith"Securitieslaw"toinvestor'ssafeguardtothemarketparticipantprovidestheintegrity,thetransparentinformationsetsupthemarketinformationtheobjectivealsoperfectlytotally.(Two)timelinessAnyinformationallhastheeffectiveness,theaccountinginformationisnotexceptional,alongwiththetimepassage,theaccountinginformationvaluegraduallywillreduce.Therefore,accountinginformationtimelinessisreferstobelistedtohaveinthefirsttimetodisclosepossesseswiththeinvestordecision-makingcorrelationsignificantinformation,itistobelistedfulfillstheinformationdisclosuredutyanimportantrequest.Lookedfromtobelisle’sanglethat,thepromptdisclosuresignificantaccountinginformation,mayincreasethecompanythetransparency,guaranteesthecompanystockpricetoactaccordingtotherecentinformationtomaketheadjustmentpromptly,guaranteesthemarketcontinuouslyandeffective;Lookedfromthesocialanglethat,thepromptdisclosuremayreducetheinformationnottobeinthepublictimeintervaltime,thusthereducedinsidestorytransactionscope,maintainsthemarketthefairprinciple;Lookedfrominvestor'sanglethat,thepromptdisclosureisadvantageoustotheinvestorrevisestheinvestmentdecision-makingpromptly,becauseavoidstheinformationnotworkingundertakestheextrarisk.(Three)relevanceTheso-calledrelevanceusuallyisreferswiththepolicy-makingcorrelationcharacteristic.Saysspecifically,theaccountinginformationonlythenhas“causesthedifference”ability,FangNeondetermineditandsomedecision-makingarerelated.Theaccountinginformationmustbeabletheeconomicaldecision-makingwhichwiththeinvestor,thecreditorandotherpublicfiguresdoestoberelated,willhavethroughtohelptheusertothepast,presentandthefutureeventresultmakestheforecast,perhapscouldconfirmorcorrectbeforehandexpectation,thushadcausesthedifferenceability.”Causestheinformationdifferencewhichthedifference”isrefersalreadyMayincreasealsomayreduce,inordertotheuserreducestotheeconomicaleventuncertaintyforecast,promotespolicy-makingassuring.Therefore,thecorrelationaccountinginformationshouldsimultaneouslyhavetheprincipalconstituentwhichtheprospectivevalue,thefeedbackvalueandtimelinessandsoonthreeareconnectedtogether.(Four)reliabilityTheaccountinginformationreliability,isreally,referstotheaccountinginformationreflectedobjectivelyeacheconomicactivity,hasaccuratelypromulgatedtheeconomicalcontentwhicheacheconomicactivitycontains,severalkindofindicationsshouldbecaresfortoexpress,mustachieveespeciallyindicatestheeconomicactivitywithoutbiasandwithoutfavortheprocessandtheresult,avoidsfavoringthepredeterminedresultorsomespecificspecialinterestgroup'sneed.Thereliabilityistheaccountinginformationlife.”Thereliabilityisfinancialinventoryaccounting'sessentialattribute,causestheaccountinginformationthesoul,thereliability,therelevanceandthecommensurabilityisindispensable.Amongthem,thereliabilityisafoundation,isthecore”.Thereliability,theaccountinginformationrelevancehasnotbeenabletoweaken;seriousalsocanbringharmtothesocietyandthegeneralpublic,theharmgeneralbenefitcounterparts'benefit.But,accountantinthetreatingprocessescontainsthemassiveelementsofcertainty,theverymultiparametersneedtheartificialestimateandtheforecast,thiskindofestimatehastheverybigsubjectiveingredient,estimatedwhethertheresultdoestallywiththeactualsituation,canaffecttheaccountinginformationtoagreatextentthereliability.(Five)commensurabilityTheaccountinginformationcommensurabilityisreferscancausetheinformationusertodifferentiateitssimilaritiesanddifferencesfromtwogroupsofeconomicalsituationsthequalitycharacteristic,betweentherequestdifferententerprise'saccountingpolicyhasthesamefoundation,thecontentwhichtheaccountinginformationreflectedalsoshouldbasicconsistent.Wheneconomicalsituationsame,theaccountinginformationoughttobeabletodemonstratethesamesituation;Wheneconomicalsituationdifferent,theaccountinginformationalsocanreflectitsdifference.Astheinformationquality,thecommensurabilityandtherelevanceandthereliabilityaredifferent,itisindicatedtwoorbetweenseveralinformationsrelatesthequality,incertainspecificsituations,theaccountinginformationmayberelatedorreliable,butisnotactuallymaycomparedto,inordertostrengthenthecommensurability,possiblycanstrengtheneithertheweakeningrelevanceorthereliability.Thecommensurabilitydoesnotrequestvariousenterprisestousethesameaccountingpolicy,butshouldselectthesuitableaccountingpolicyaccordingtovariousenterprisesactualsituation,takethetruthfullyreflectionasthebasis.Thecommensurabilityistakethereliabilityasthefoundation,onlythenthereliableinformationcanenableittohavethecommensurabilitytruly,theunreliableinformationcommensurabilityalsomaynotcompare.Inaccountantinthetheorystructure,thecommensurabilityistheinformationqualitysecondaryquality,butregardingaccountantthecriterionformulationorganization,thecommensurabilityisthemainquestionwhichmustconsider.(Six)placidityTheplacidityrequeststheaccountinginformationtherecordingandthedisclosuremustbeclear,beconcise,andisadvantageousfortheaccountinginformationuser'sunderstandingandtheuse.Theaccountinginformationprovidesthemainpurposeisinordertohelptheinformationusertocarryonthedecision-making,thentheenterprisedisclosedtheaccountinginformationshouldhavethecharacteristicwhichconcise,easytounderstand,causestohavecertainknowledgemoreovertobealsowillingtospendtheuserwhocertaintimeandtheenergyanalyzetheaccountinginformationtobeabletounderstandtheenterprisethefinancialcondition,themanagementachievementandthecashcurrentcapacitysituation.Iftobelistedprovidestheaccountinginformationcannotachievetheclearperspicuity,thenonpossiblycannotsatisfytheaccountinginformationuser'spolicy-makingrequest,namelyreducedtheaccountinginformationtransparency.(Seven)consistencyTheaccountinginformationconsistencyisrequestsaccountantwhoaccountantthemainbodyusestheprocedureandaccountanttheprocessingmethodinaroundeachaccountanttheperiodmaintainsasfaraspossibleconsistently,onlyifhasthesufficientreason,otherwisetheenterprisedoesnothavetochangeaccountantatwilltheprocedureandaccountanttheprocessingmethod.Theaccountinginformationconsistencyisadvantageousinenhancesitsusefulness,preventedthusaccountantthemainbodythroughartificialchangesaccountanttheprocedureandaccountanttheprocessingmethodcarriesonaccountantthereportformtoplasterharmstheaccountinginformationuser'sbenefit.Butifthestereotypicalinsistenceconsistencyactuallycanweakenitsrelevanceandthereliabilitythroughout,thusreducesitsusefulness.Regardingoneoptimalaccountingmethod,makesachangealwaystohavetosacrificeconsistently,butifdoesnotmakethechange,alsocanharmtheaccountinginformationusefulness,weshoulddefertothecostbenefitprincipletodecidewhetherchangestheaccountingmethod.Theaccountingmethodchangemayfortunatelyfromtimesuperiorlytomostsuperior,evolvesgraduallythroughthetransition.Iftransferstheaccountingmethodchangeinfluenceunderstood,stillmightmaintainaroundthechangetocarryonthecomparisonability.(Eight)neutralityTheaccountinginformationneutrality,isreferstotheaccountinginformationtobesupposedtohavealoofandtheindependentcharacteristic.Itrequeststheaccountingpersonnelwhenformulationandimplementationaccountantthecriterionmustwithoutbiasandwithoutfavors,namelytherequestinformationtheprejudiceinfluence,notprovidefortheinformationusertheusefulaccountinginformation.Ifthefinancialreportthroughchoosestheaccountingmethodandfillsinaformtheaccountingdatatoaffectpolicy-maker'sdecision-makingandthejudgment,achievesthepredeterminedeffectandtheresult,thentheinformationhaslosttheneutrality.Hadabovetotheaccountinginformationtransparencyappraisaltargetconcretelimits,welookedagainfromtheaccountinginformationdemandsidebelow,theaccountinginformationdemandsidewilldivideintosixbigkinds,namelytheinvestor,thecreditor,themajor-domo,thebank,thetaxaffairsdepartmentandotherdemands,willletthemaccordingtorespectiveinformationtosatisfythedegree,willcarryontheappraisaltotheaboveeighttargets.Thetobelistedaccountinginformationtransparencyisthenearlyseveralannualmeetingeconomicsresearchareahottopic.Atpresent,accountantthetransparencyalsogenerallyisacceptedforweightcorporateaccountinganinformationqualityimportantstandard.Alongwithresearchunceasinglythorough,thepeoplediscoveredfromtheaccountinginformationtransparencyangle,mayunderstandwelltheresourcesdisposition,thecompanygovern,thecapitalmarketeffectivemovementandsoonthefoundationalquestion.OurcountryTobelistedaccountinginformationqualityislow,disclosedthelevelisnothigh,accountantcontrarycreatesafalseimpressionthebehaviortoendurerepeatedlycontinues,alreadyistherecognitionfact.Therefore,furtherenhancesourcountrytobelistedaccountinginformationthetransparency,strengthenstheinvestorinformationalreadyisurgent,buttheaccountinginformationtransparencyappraisaltargetishelpfulwithtoenhancetheaccountinginformationtransparency.