关键词：会计信息国民生产总值决策有用性价值相关性
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Abstract
Since the publication of the classic paper by Ball and Brown (1968), The
usefulness of accounting information has always been a hot topic in the field of
accounting research. The current research mainly focuses on the influence of
enterprise accounting information on the investment strategy of micro-market players.
But most people overlook the other side of the usefulness of accounting information -
- the usefulness of the macro-economy. Accounting standards for both 1992 and 2006
refer to financial reporting users should include macro - level decision makers. At
present, the research in this important field has just started, and it has been developing
vigorously. In the journal of Accounting research and Accounting research in Chian,
there are many important literatures.
Based on the analysis and evaluation of the current accounting information on
the macro level, this paper focuses on the following three aspects: (1) The correlation
between accounting information and macro GDP information, (2) the usefulness of
accounting information to analyze GDP growth drivers, (3) the usefulness of
accounting information to forecast GDP growth. The former is the logical foundation
of the latter research, and the latter is the extension of the former. However, the
current research focuses on the third question and ignores the first two important
questions, which is an extension of the research in this field.
This paper mainly uses the empirical research method to study above three
problems. The regression model of foreign scholars is constructed and improved.
Total operating cost, total operating revenue, profit (including net profit), etc. are
used as the proxy variables of accounting information to study the usefulness of
accounting information to GDP analysis. The empirical results show that accounting
information is related to GDP information. From microscopic enterprise financial
point of view, the main factors of drive economic growth in China including
operating cost, revenue, profit, and the role ofrevenue and profit is not obvious as
operating cost. This shows that the main driver of China's economic development is
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investment, not benefit. The accounting information disclosed by China's listed
companies is useful for predicting GDP.
The characteristic and innovation of this paper is that there are few researches on
applying accounting information value correlation theory to macroeconomics, and the
research of this paper is helpful to enrich the research content of this field. Previous
studies mainly started from the perspective of macro-economy, analyse what are the
effects of changes in macro-policy to micro-enterprises. Our study starts from the
micro - enterprise, analyse the promble of macroeconomics. It is the opposite of the
previous study. From the difference of accounting system, the accounting information
of micro-enterprises is combined with macro-economy. The correlation between
accounting information and GDP is found out through the difference of accounting
system, so as to conduct research. It also proves that the relationship between
accounting information and GDP is not a simple relationship between the whole and
the part, but both overlapping and different.
Keywords: accounting informationgross domestic productdecision usefulness
value correlation
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目录
第1章绪论 ....... 1
1.1选题背景 ...... 1
1.1.1研究背景 .. 1
1.1.2选题意义 .. 3
1.2研究思路及方法4
1.2.1研究思路 .. 4
1.2.2研究方法 .. 4
1.3文章的创新之处5
第2章理论基础与文献综述 ..... 7
2.1相关概念界定 .. 7
2.1.1会计目标 .. 7
2.1.2国内生产总值 .......... 7
2.1.3会计信息的价值相关性 .. 8
2.1.4增量信息含量 .......... 8
2.2理论基础 ...... 9
2.2.1会计信息价值相关性理论9
2.2.2会计确认与计量理论 ... 10
2.2.3经济核算理论 ......... 12
2.2.4生产函数与经济增长理论 ........... 13
2.2.5预期理论 . 14
2.3文献综述 ..... 15
2.3.1会计信息价值相关性研究 ........... 17
2.3.2会计信息在宏观经济分析中有用性的研究综述 ..... 20
2.3.3本节小结 . 22
第3章研究问题与理论分析 .... 25
3.1会计信息与GDP统计数据的相关性 ....... 25