【作者】 李燕媛；

【导师】 潘琰；

【作者基本信息】 福州大学 ， 会计学， 2005， 硕士

【摘要】 信息用户需求是公司报告研究最重要的基础研究之一。改进中国企业的信息披露,迫切需要掌握中国用户信息需求的典型特征,对此理论界和实务界已达成共识。然而,这方面的相关研究十分匮乏,专门针对非专业用户——公众投资者的信息需求研究更是寥寥无几。在经济全球化和会计国际化浪潮的推动下,我国的会计环境和市场背景已经发生了深刻的变化,对该命题进行系统深入的研究显得尤为迫切。 本文结合我们对公众投资者信息需求状况的调查和相关数据,分析了新的信息环境和制度背景下,公众投资者的投资决策模式、运用公司报告的主要目的、信息需求的影响因素、信息需求偏好、对公司报告质量的评价及对网上报告的使用、评价、建议和期望等问题,归纳出中国公众投资者的一般会计信息需求特点及其在网络环境下信息需求的新特征;在对国内外现有的相关研究进行比较分析后,得到我国公司信息的供给同公众投资者的信息需求之间尚未有效耦合的初步结论;本文尝试构建“公众投资者信息期望差距”层次模型,指出:产权问题乃我国会计信息供求差距形成的最根本原因;最后,采用“鱼刺图法”进一步挖掘公众投资者期望差距的成因,有针对性地提出系列政策建议。 本文的主要工作及创新: 1.文章立足于新的信息环境和制度背景,从投资心理、投资行为、管理学、产权理论等多视角对信息需求的内涵、属性、特点及类型等基本问题作了较深入的理论剖析,为更准确地把握用户的会计信息需求奠定了理论基础。 2.归纳出公众投资者一般会计信息需求的典型特征,并将用户需求引入网上报告研究之中,从公众投资者需求的视角提供了网上报告研究的最新证据,从而形成了对中国公众投资者会计信息需求问题较为系统的认识。 3.对国内外现有公众投资者信息需求的实证研究进行了梳理,首次就国内外研究进行双重比较研究,并试从市场背景、文化环境、政策差异、投资者心理偏好等方面解释其原因,从而得出有益启示,有利于后续相关研究的展开。 4.构建“公众投资者信息期望差距”层次,并采用“鱼刺图”方法充分挖掘“期望差”各层次成因,对如何完善信息披露制度、促进有效信息披露,如何以产权控制为中心、改善公司治理结构、建立有效的激励和约束机制,如何以产权改革为基础、完善会计监管体系等重大问题进行了思考,有针对性地提出了系列对策和建议。更多还原

【Abstract】 The information customers’ demand is one of the most important foundations for the company reports research. As known to all, when improving the information disclosure of our Chinese business enterprises, It is urgent to study the characteristics of Chinese information customers’ demand. However, the existing relevant research is very scarce, the research of aiming at the not professionalcustomers------ the private investors’ information need is even fewer. With theeconomic globalization and accounting internationalization, the accounting environment and market background of our country have already taken place deeply, It is more urgent to carry on this research systematically and deeply.This thesis combining our private investors’ information need inquisition and the data, analyzed that under the new information environment and the system backgrounds, the investing and decision-making method, the main purpose of the private investors to use company reports, the factors influencing the information demand, the hobby of information need, the evaluation to company reports quantity, and the usage, evaluation, suggestion and expectation of internet reports, etc. Then I induced the general characteristics and new features under the net environment of Chinese private investors’ information needs. Further, I compared and analyze the domestic and foreign existing related studies, got the initial conclusion: the accounting information supply and the information need of private investors doesn’t effectively match yet. And then set up" the private investors’ information expecting gap" layer model, pointed out: The property right problem is the most basic reason of the gap between the accounting information supply and the customers’ need. Afterwards, I adopted the "fishbone diagram" method to look for the origin cause on every level of "expecting gap". Further, proposed serial policy suggestions.Main work and innovations:1. The article bases on the new information environment and system backgrounds, from many angle such as the psychology of investment, behavior ofinvestment, management , property right theory ,etc. , annotate and analyze the basic problem such as the intension , attribute , characteristic and type .which have established the theoretical foundation for the research of accounting information demand.2. Sum up the typical characteristics of the private investor’s general accounting information demand, introduce user’s needs of online report in studying , offer online latest evidence that report study from private investors’ demand visual angle, thus formed the systematic understanding comparatively to Chinese private investors ’ accounting information demand.3. Comb systematically the existing relevant positive research both at home and abroad, study double comparative research both at home and abroad for the first time, and then try to explain their reasons from market background, cultural environment, difference of policy and psychology of investors, thus draw into the beneficial enlightenments, which is favorable to the expansion of follow-up relevant research.4. set up " private investors’ information expecting gap ", adopt the " fishbone diagram " method and fully excavate the origin cause on every level of" expecting disparity", ponder over following questions linking closely to property right ,such as how about unify the accounting system , set up the accounting legal system taking property right as the center, how to improve the information announcing system, promote effective information disclosure , how to improve company administration structure, set up effective encouragement, and tied mechanism with property right, how to improve such important issues as the accounting supervisory system based on property right reform, etc. ,then put forward serial countermeasures and suggestions.更多还原