摘要
本文主要探讨国际财务报告准则对中国上市公司会计信息质量的影响，并综合评价其对企业内部控制和财务报表披露要求的变化。首先对国际财务报告准则的概述及实施情况进行分析，进而探讨其对中国上市公司会计信息质量的影响以及实施过程中面临的问题和挑战。接着对会计信息质量相关理论进行综述，分析评价其影响因素和评价指标，以及实证研究的文献综述。实证分析国际财务报告准则对中国上市公司会计信息质量的影响机制、实施过程中对不同类型上市公司会计信息质量的影响差异，并结合实际数据进行实证研究。最后探讨国际财务报告准则对中国上市公司会计信息披露要求和企业内部控制的变化，并进行实证研究。
关键词：国际财务报告准则；中国上市公司；会计信息质量；实施影响；内部控制与信息披露
Abstract
Supplier This article mainly explores the impact of international financial reporting standards on the quality of accounting information of Chinese listed companies, and comprehensively evaluates their changes in internal control and financial statement disclosure requirements. Firstly, analyze the overview and implementation of international financial reporting standards, and then explore their impact on the quality of accounting information of Chinese listed companies, as well as the problems and challenges faced in the implementation process. Next, a review of relevant theories on accounting information quality will be conducted, including analysis and evaluation of their influencing factors and evaluation indicators, as well as a literature review of empirical research. Empirical analysis of the impact mechanism of international financial reporting standards on the quality of accounting information of Chinese listed companies, and the differences in the impact of implementation on the quality of accounting information of different types of listed companies, combined with actual data for empirical research. Finally, explore the changes in accounting information disclosure requirements and internal control of Chinese listed companies under international financial reporting standards, and conduct empirical research.
Keywords: International Financial Reporting Standards; Chinese listed companies; Accounting information quality; Implementation impact; Internal Control and Information Disclosure
目录
摘要 I
Abstract II
1.引言 1
2.国际财务报告准则及其对中国上市公司的影响 1
2.1国际财务报告准则的概述及实施情况 1
2.2国际财务报告准则对中国上市公司的影响 2
2.3中国实施国际财务报告准则的问题和挑战 3
3.会计信息质量相关理论及文献综述 3
3.1会计信息质量的概念及评价指标 3
3.2会计信息质量相关理论的分析与评价 4
3.3会计信息质量实证研究的文献综述 4
4.国际财务报告准则对中国上市公司会计信息质量的影响 5
4.1 国际财务报告准则对会计信息质量的影响机制 5
4.2 国际财务报告准则对中国上市公司会计信息质量的影响实证分析 5
4.3 国际财务报告准则实施对不同类型上市公司会计信息质量的影响差异 6
5.国际财务报告准则对中国上市公司会计信息披露的影响 6
5.1国际财务报告准则对财务报表披露要求的变化 6
5.2国际财务报告准则对企业内部控制的要求变化 7
5.3国际财务报告准则对中国上市公司会计信息披露的实证研究 7
5.3国际财务报告准则对中国上市公司会计信息披露的实证研究 8
6. 结论 8
致谢 9
参考文献 9
本文主要探讨国际财务报告准则对中国上市公司会计信息质量的影响，并综合评价其对企业内部控制和财务报表披露要求的变化。首先对国际财务报告准则的概述及实施情况进行分析，进而探讨其对中国上市公司会计信息质量的影响以及实施过程中面临的问题和挑战。接着对会计信息质量相关理论进行综述，分析评价其影响因素和评价指标，以及实证研究的文献综述。实证分析国际财务报告准则对中国上市公司会计信息质量的影响机制、实施过程中对不同类型上市公司会计信息质量的影响差异，并结合实际数据进行实证研究。最后探讨国际财务报告准则对中国上市公司会计信息披露要求和企业内部控制的变化，并进行实证研究。
关键词：国际财务报告准则；中国上市公司；会计信息质量；实施影响；内部控制与信息披露
Abstract
Supplier This article mainly explores the impact of international financial reporting standards on the quality of accounting information of Chinese listed companies, and comprehensively evaluates their changes in internal control and financial statement disclosure requirements. Firstly, analyze the overview and implementation of international financial reporting standards, and then explore their impact on the quality of accounting information of Chinese listed companies, as well as the problems and challenges faced in the implementation process. Next, a review of relevant theories on accounting information quality will be conducted, including analysis and evaluation of their influencing factors and evaluation indicators, as well as a literature review of empirical research. Empirical analysis of the impact mechanism of international financial reporting standards on the quality of accounting information of Chinese listed companies, and the differences in the impact of implementation on the quality of accounting information of different types of listed companies, combined with actual data for empirical research. Finally, explore the changes in accounting information disclosure requirements and internal control of Chinese listed companies under international financial reporting standards, and conduct empirical research.
Keywords: International Financial Reporting Standards; Chinese listed companies; Accounting information quality; Implementation impact; Internal Control and Information Disclosure
目录
摘要 I
Abstract II
1.引言 1
2.国际财务报告准则及其对中国上市公司的影响 1
2.1国际财务报告准则的概述及实施情况 1
2.2国际财务报告准则对中国上市公司的影响 2
2.3中国实施国际财务报告准则的问题和挑战 3
3.会计信息质量相关理论及文献综述 3
3.1会计信息质量的概念及评价指标 3
3.2会计信息质量相关理论的分析与评价 4
3.3会计信息质量实证研究的文献综述 4
4.国际财务报告准则对中国上市公司会计信息质量的影响 5
4.1 国际财务报告准则对会计信息质量的影响机制 5
4.2 国际财务报告准则对中国上市公司会计信息质量的影响实证分析 5
4.3 国际财务报告准则实施对不同类型上市公司会计信息质量的影响差异 6
5.国际财务报告准则对中国上市公司会计信息披露的影响 6
5.1国际财务报告准则对财务报表披露要求的变化 6
5.2国际财务报告准则对企业内部控制的要求变化 7
5.3国际财务报告准则对中国上市公司会计信息披露的实证研究 7
5.3国际财务报告准则对中国上市公司会计信息披露的实证研究 8
6. 结论 8
致谢 9
参考文献 9
