【正文】 （摘自：美國會計雜志） 28。當(dāng)預(yù)期自身權(quán)益將遭受損害時，各利益相關(guān)者就通過內(nèi)部談判或外部市場機制相機地取得公司或企業(yè)治理的控制權(quán)。公司或企業(yè)控制權(quán)的安排不是一成不變的，而是一個動態(tài)調(diào)整的過程，但總的來說在一定區(qū)間內(nèi)保持著相對穩(wěn)定?？梢?，可靠、相關(guān)可比的會計信息，有利于主要利益相關(guān)者對管理當(dāng)局設(shè)計和實施激勵機制。因此高質(zhì)量的會計信息（利潤等指標(biāo)）就自然成為激勵合同設(shè)計和實施的基礎(chǔ)。管理當(dāng)局作為經(jīng)濟人，存在自己的利益偏好和目標(biāo)函數(shù)，不會自然而然地以主要利益相關(guān)者的利益作為自己的行為目標(biāo)。因此，高質(zhì)量的會計信息有利于利益相關(guān)者對管理當(dāng)局進(jìn)行監(jiān)督和評價。締約之后，股東或債權(quán)人等利益相關(guān)者出于自身財務(wù)資本的保值增值考慮，對管理者的事中監(jiān)督、事后評價都要依賴于公司對外披露的會計信息。另一方面也需要會計信息來幫助他們判斷是否能實現(xiàn)分配利潤、薪酬、福利等各項權(quán)利。會計信息對于不同的利益相關(guān)者而言，其重要性是不言而喻的。三、高質(zhì)量的會計信息對利益相關(guān)者的重要性本文所指的會計信息，一般是指由公司或企業(yè)通過上市公告書、定期會計報告、臨時會計報告以及其他披露文件等，向利益相關(guān)者披露的有關(guān)一個企業(yè)或公司特定時點的財務(wù)狀況、特定期間的經(jīng)營成果和現(xiàn)金凈流量情況。具體來看主要體現(xiàn)在以下方面：企業(yè)整體規(guī)模的大小、企業(yè)的增值空間和未來發(fā)展方向、利益相關(guān)者整體利益的大小、各利益相關(guān)者在企業(yè)價值中所占的具體份額。其對會計信息質(zhì)量的要求主要是真實可靠性和內(nèi)容完整性。 政府所起到的作用是為企業(yè)的經(jīng)營創(chuàng)造一個有利而公正的環(huán)境，它代表的是社會公眾利益，是社會管理者的權(quán)益獲取者。 普通員工對于會計信息關(guān)注的側(cè)重點在于：企業(yè)是否能夠為其提供穩(wěn)定的工作崗位、是否擁有良好的經(jīng)營狀況及未來發(fā)展前景、各項福利制度是否健全等。從整體上關(guān)注與企業(yè)的盈利能力、償債能力、營運能力以及發(fā)展能力相關(guān)的全方位的會計信息。對會計信息質(zhì)量的要求主要是真實可靠性和相關(guān)性。因此他們需要獲取企業(yè)償債能力強弱的信息。對企業(yè)會計信息質(zhì)量的要求主要是真實可靠性、內(nèi)容完整性和相關(guān)性。為此，他們需要獲取企業(yè)盈利能力大小的相關(guān)信息以及企業(yè)的權(quán)益結(jié)構(gòu)、支付能力和營運狀況的信息。在此基礎(chǔ)上，本文將利用相關(guān)者進(jìn)行了具體劃分：投資者、債權(quán)人、經(jīng)營者、普通員工以及政府部門。本文所采用的定義為：“利益相關(guān)者是指那些在企業(yè)的生產(chǎn)活動中進(jìn)行了一定的專用性的投資，并承擔(dān)了一定風(fēng)險的個體和群體，其活動能夠影響或者改變企業(yè)的目標(biāo)，或者受到企業(yè)實現(xiàn)其目標(biāo)過程的影響。第三類定義的范圍最窄，他認(rèn)為只有在企業(yè)組織中下了“賭注”的人或團(tuán)體才是利益相關(guān)者。股東、債權(quán)人、雇員、供應(yīng)商、消費者、政府部門、相關(guān)的社會組織和社會團(tuán)體、周邊的社會成員等等，全都納入此范疇。米切爾歸納了其中的27種，從27種的定義中，筆者大致歸納出三類看法。所以會計信息質(zhì)量的高低也相應(yīng)地因由企業(yè)的所有利益相關(guān)者共同進(jìn)行評價。 因此企業(yè)應(yīng)當(dāng)考慮并滿足各利益相關(guān)者的利益需求，追求利益相關(guān)者的整體利益均衡。根據(jù)利益相關(guān)者理論，企業(yè)不是為股東唯一所有，而是由企業(yè)的各利益相關(guān)者共同擁有。s control. Company or enterprise control over the arrangement is not static but a dynamic process of adjustment, but in general in a certain range to maintain relatively stable. Highquality accounting information provides control over the configuration of each interval boundary negotiations and the basis of safeguarding their own rights and interests of various stakeholders. When to expect their own interests will suffer damage, the various stakeholders through negotiations within or outside the market mechanism to the camera to obtain the right to control of the pany or corporate governance. Therefore, highquality accounting information for stakeholders in a timely manner is to protect their own interests.(From: American Accounting Magazine)利益相關(guān)者下的會計信息質(zhì)量分析長期以來，國內(nèi)外關(guān)于會計信息質(zhì)量及其評價的研究大都是從保護(hù)投資者角度出發(fā)來評價會計信息質(zhì)量的高低。s economic policies and regulations, the authenticity and accuracy of the implementation of the enterprise and supervise the enterprise accounting information system to provide reliable information for the macro decisionmaking. On the quality of accounting information is the authenticity and integrity of the content.⑵Common Accounting Information Needs of Key StakeholdersEnterprise key stakeholders from their own interests, the addition to the accounting information has a unique individual needs, they also exist with the mon information needs. Specifically, mainly in the following areas: the size of the enterprise as a wholescale valueadded space and the future direction of the size of the overall interests of the stakeholders, all stakeholders share in the enterprise value share. To sum up, the accounting information requirements of the most important is impartiality that requires corporate disclosure of accounting information make accounting information needs that is between the interests of major stakeholders to achieve a balanced, to meet key stakeholders the welfare needs and to obtain a mon recognition of the major stakeholders.Importance of highquality accounting information to stakeholdersThe accounting information referred to in this article generally refers to the listing announcement by the pany or enterprise through regular accounting reports, interim accounting reports and other disclosure documents, disclosed to the stakeholders of the financial position of a business or a particular point in time, specific period operating results and net cash flows. Accounting information with the economic consequences of different stakeholders may gain or lose due to accounting information. Accounting information for the different stakeholders, and its importance is selfevident. The one hand, the enterprise stakeholders need accounting information to reduce uncertainty and risk due to information asymmetry arising from its decisionmaking process in order to improve decisionmaking utility. On the other hand also need accounting information to help them determine whether the distribution of profits, salaries, fringe benefits and other rights. The importance of specific performance in the following areas:⑴Highquality Accounting Information to Stakeholders Managers to Monitor and EvaluateIn practice, shareholders or creditors and other stakeholders in the decision before the delivery of their own financial capital to the pany, need to use reliable, relevant and parable accounting information to evaluate the ability of the pany39。s equity structure, payment capacity and operational information on the status. In addition, they are also concerned about the information to evaluate the business and results of operations of the business operators. The quality of accounting information is the true reliability, content integrity and relevance.(b)Accounting Information Needs of CreditorsWith investors, creditors focused on its loans or other debt of the enterprise is timely, full recovered. Therefore, they need to get the strength of the firms39。一路走來，滿懷的感激遠(yuǎn)非一篇論文所能表達(dá)的，我會用今后的實