Accounting Information Quality Evaluation Based On Stakeholders

For a long time, scholars at home and abroad have been using qualitative characteristics of accounting information which is given by SFAC No.2 and IASC as the main criteria of measurement of accounting information. This evaluation system is based on traditional"investor protection"concept, which views stakeholders as sole user of accounting information quality evaluation. However, with the rapid development of stakeholders theory, its related concepts have been gradually introduced into the field of accounting information quality evaluation, traditional methods that only shareholders estimate accounting information quality clearly can not meet the all the requirements of stakeholders.By the stakeholders theory, every stakeholders of business devote special enterprise resources and labors to the business enterprises, and share risk and income. So, accounting information disclosed by enterprise should serve for all the stakeholders, and accounting information should be evaluated by the stakeholders accordingly. However, the stakeholders has many different forms, and have different accounting information requirements based on different purposes, so accounting information requirements and evaluation criteria of classified stakeholders vary, which leads to the fact that accounting information evaluation system is just an ideal instead of reality. On this basis, this article attempts to bring out new ways of accounting information evaluation, from the breakthrough point of stakeholders theory new aspect, which is called stake-oriented accounting information quality evaluation.On the basis of stakeholders theory and corporate management theory, this article mainly adopts the research methods of normative analysis and refers to the fields of institutional economics and informative economics to make research on accounting information evaluation system. The full text is divided into six parts. The first part is introduction, briefly points out the basis, research background, research methods and main innovation points; the second part is accounting information requirements analysis of stakeholders. First get the scope of stakeholders in reason and defines five types of core stakeholders of enterprise-shareholders, creditors, managers, employees and government as taxpeople. On this foundation, this part further analyzes the personality and common information needs in accordance with the information preference of stakeholders. The third part is needs-oriented accounting information quality evaluation. This part first simply describes demand-oriented accounting information quality evaluation from the aspects of theory foundation and characteristics, then make comments on this system with the personality and common information needs of core stakeholders, and get the conclusion that this evaluation is not applicable to practice. Next part is stake-oriented accounting information quality evaluation. As the important part of this text, it defines"stake"first, then imports the concept of accounting information quality evaluation externalities, and on the basis of description of definition and classification of externalities ,it brings out stake-oriented accounting information quality evaluation criteria—the smaller the externalities are, the higher the accounting information quality is. At last, presents the effective methods of high quality accounting supervising from the aspect of stakeholders. The fifth part is the application of accounting information quality evaluation, which presents reasonable suggestions for creative accounting information quality evaluation, improvement of financial statement model and accounting principle based on stake-oriented accounting information quality evaluation. The sixth part is the conclusion, shortage and expectation, mainly describes the viewpoints and prospect of this article.From research results at present, the research combined accounting information quality and externalities of accounting information disclosure are limited. So the innovation of this article is mainly reflected in the two aspects of topic selection and research ideas.