会计信息披露质量：宏观视角的经验研究

论题主要研究影响中国上市公司会计信息披露质量的宏观因素，包括政治、经济、文化和教育4个方面。用实证方法检验4个因素对会计信息披露质量的影响，研究结果发现：政治水平、文化水平与会计信龟披露质量正相关；教育水平与会计信息披露质量负相关；经济水平对会计信息披露质量的影响不显著。

Disclosure Quality of Accounting Information: an Empirical Research from Macro Aspect

This paper studies the macro-factors influencing disclosure quality of accounting information of Chinese listed companies. These factors include politics, economics, culture and education. The paper, using empirical methods, tests the influence of these factors on disclosure quality of accounting information. The result is ： pohtical and cultural levels are both positive to disclosure quality of accounting information, while educational level is negative to that; meanwhile, economical level has no significant influence on that.