【文章內(nèi)容簡(jiǎn)介】 的主觀預(yù)期、計(jì)量方法等因素的影響和限制。因此，對(duì)于會(huì)計(jì)信息披露外部性的計(jì)量需要考慮各方面的因素，不容易直接對(duì)其加以確認(rèn)。三、利益導(dǎo)向下會(huì)計(jì)信息質(zhì)量評(píng)價(jià)的前景展望盡管利益相關(guān)者共同治理理論還未成為一種主流理論，利益導(dǎo)向的會(huì)計(jì)信息質(zhì)量評(píng)價(jià)體系目前也還不十分完善，但其本身所具有的先進(jìn)性和科學(xué)性決定了它必然會(huì)隨著利益相關(guān)者理論的不斷進(jìn)步而逐步成熟。在今后的研究中，我們可以側(cè)重于會(huì)計(jì)信息披露外部性的計(jì)量方面，通過將其與財(cái)務(wù)報(bào)告模式改革、企業(yè)價(jià)值增值及其分享等研究方向結(jié)合進(jìn)行研究，以促進(jìn)利益導(dǎo)向的會(huì)計(jì)信息質(zhì)量評(píng)價(jià)體系的快速發(fā)展。參考文獻(xiàn)[1] 曹瑞呂,[J].情報(bào)探索,2010[2] [J].會(huì)計(jì)研究,2009[3] 李麗青,[J].太原理工大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版),2010[4] 李香梅,[J].價(jià)值工程,2007[5] [J].經(jīng)濟(jì)問題探索,2009[6] ：個(gè)性與多準(zhǔn)則[M],北京：首都經(jīng)濟(jì)貿(mào)易大學(xué)出版社,2010[7] [美]史蒂文著,[M].北京：經(jīng)濟(jì)管理出版社,2008[8] [M].廣東：海天出版社,2008[9] 楊瑞龍,[M].北京：經(jīng)濟(jì)科學(xué)出版社,2009 [10] 李心合,面向可持續(xù)發(fā)展的利益相關(guān)者管理[J].當(dāng)代財(cái)經(jīng),2007[11] 賈生華,：新經(jīng)濟(jì)時(shí)代的管理哲學(xué)[J].軟科學(xué),2008[12] 賈生華,[J].外國經(jīng)濟(jì)與管理,2010[13] [J].會(huì)計(jì)研究,2010[14] [J],會(huì)計(jì)研究,2009[15] 吳玲,[J].四川大學(xué)學(xué)報(bào),2007[16] 吳玲,[J].中國工業(yè)經(jīng)濟(jì),2009[17] [D].青島；中國海洋大學(xué)會(huì)計(jì)學(xué)系,2010[18] [D].青島：中國海洋大學(xué)會(huì)計(jì)學(xué)系,2009[19] Jawahar,Gary L, a Descriptive Stakeholder Theory:an Organization Life Cycle Approach[J].Academy of Management Review,2010[20] stakeholder theory[J].Academy of Management Review,2007 致　謝感謝我的論文指導(dǎo)老師李思靚老師，在我撰寫論文的過程中，李老師傾注了大量的心血和汗水，無論是在論文的選題、構(gòu)思和資料的收集方面，還是在論文的研究方法以及成文定稿方面，我都得到了李老師悉心細(xì)致的教誨和無私的幫助尤為重要的是，李老師正直的為人，嚴(yán)于律己、寬以待人的高尚品德還為我今后為人處世樹立了楷模，為我的人生積累了一筆寶貴財(cái)富!感謝會(huì)計(jì)系的全體老師，你們都是我在專業(yè)學(xué)習(xí)方面的啟蒙恩師，如果平日里沒有你們的諄諄教導(dǎo)和指引，就不可能有這篇論文的誕生。感謝2008級(jí)全體會(huì)計(jì)學(xué)同學(xué)的無私幫助，是你們的精神鼓勵(lì)和知識(shí)交流為本篇論文的順利完成提供了保障。在論文的寫作過程中，你們?yōu)槲姨峁┝嗽S多可行性建議，在此向你們表示深深的謝意!感謝含辛茹苦養(yǎng)育我的父母以及所有關(guān)愛我的親戚朋友，謝謝你們?cè)谡撐膶懽麟A段給予我的大力支持與包容。一路走來，滿懷的感激遠(yuǎn)非一篇論文所能表達(dá)的，我會(huì)用今后的實(shí)際行動(dòng)來報(bào)答你們!最后，再一次向在百忙中抽出時(shí)間對(duì)本文進(jìn)行評(píng)審并提出寶貴意見的各位老師表示衷心地感謝！附　錄Analysis of Stakeholders of the Quality of Accounting InformationA long time, at home and abroad about the quality of accounting information and its evaluation are mostly from the perspective of the protection of investors to evaluate the level of quality of accounting information. In recent years, with the continuous development and improvement of the stakeholder theory, and its related concept has been introduced to which the accounting information quality assessment applications. According to stakeholder theory, the enterprise is not the sole shareholder of all, but jointly owned by the various stakeholders of the enterprise. Stakeholders input and participation of enterprises in order to survive and develop. Therefore, enterprises should consider and meet the needs of the interests of all stakeholders, the pursuit of the overall balance of interests of stakeholders. It disclosed accounting information should also be services for enterprises of all stakeholders, not just for investors’ party services. Therefore, enterprises should consider and meet the needs of the interests of all stakeholders, the pursuit of the overall balance of interests of stakeholders. Its disclosure of accounting information should also be services for enterprises of all stakeholders, not just one party service for investors. Therefore, the level of quality of accounting information corresponding is to the mon cause of all stakeholders of the enterprise to evaluate.Definition of a stakeholderStanford people to learn from the 1963 study group for the first time to define stakeholders, counting so far, and economists have proposed nearly 30 definitions. Mitchell summed up one of the 27 kinds, 27 kinds of definition。 I mitted to summarize the three types of views.The first category is the broadest definition, that is, children can affect the business activities or business activities of people or groups are stakeholders. Shareholders, creditors, employees, suppliers, consumers, government departments, social organizations and the ceremony will be the body, the surrounding members of society, etc., all included in this category.The second class definition is slightly narrower, that is directly related to any business person or group is interested, the definition excludes government departments, social organizations and social groups, members of society.The third category is defined narrowest, he believes only in a business organization under a gamble person or group is the stakeholders. This definition directly municates with mainstream economics asset specificity concept to restate the language of mainstream economics, namely the specific asset or group is the stakeholders who invested in the enterprise.Used herein is defined as: stakeholders in the production activities of enterprises in certain specific investments, and assume a certain risk individuals and groups, whose activities can affect or change the business goals, or by enterprise to achieve its goal of process. This definition not only stressed the special nature of the investment, in turn businesses and stakeholder interaction included, should be said that a more prehensive and representative. On this basis, this article will use the specific division: investors, creditors, and management, general staff, as well as government departments. Accounting information needs of stakeholders⑴Accounting Information Needs of the Individual Accounting Information Needs of Key Stakeholders(a)Investor Demand for Accounting InformationOne of the investors as the main users of accounting information, the most concerned about increasing the value of the capital. To this end, they need to get the profitability of the business the size of the information, and the firm39。s equity structure, payment capacity and operational information on the status. In addition, they are al