發(fā)布時(shí)間：2018-08-19 15:22

【摘要】：會(huì)計(jì)穩(wěn)健性最早產(chǎn)生于民商法,至今已經(jīng)發(fā)展了近600年的時(shí)間,而對(duì)其存在性及其對(duì)企業(yè)的影響的研究卻始于20世紀(jì)90年代,直至21世紀(jì)初,才有學(xué)者研究會(huì)計(jì)穩(wěn)健性的影響因素。目前,會(huì)計(jì)穩(wěn)健性作為會(huì)計(jì)信息質(zhì)量的要求之一,已被世界主要國家列入會(huì)計(jì)準(zhǔn)則之中,各國家對(duì)穩(wěn)健性原則的要求也在強(qiáng)化之中。而資產(chǎn)專用性、公司規(guī)模和企業(yè)性質(zhì)作為特殊的公司特征能夠影響公司內(nèi)外部的治理水平,從而影響企業(yè)的穩(wěn)健性水平。本文先通過國內(nèi)外研究文獻(xiàn)回顧,發(fā)現(xiàn)較少有文章對(duì)此三者與穩(wěn)健性的關(guān)系進(jìn)行研究,因此,本文將此主題作為本文的研究方向。接著,采用契約理論、產(chǎn)權(quán)理論和公司治理的相關(guān)知識(shí)進(jìn)行分析,并結(jié)合我國的實(shí)際情況,分析了會(huì)計(jì)穩(wěn)健性同這三個(gè)公司特征因素方面的關(guān)系,提出三個(gè)研究假設(shè)。同時(shí),本文采用學(xué)術(shù)界比較認(rèn)可的Basu模型,通過實(shí)證檢驗(yàn),根據(jù)數(shù)據(jù)結(jié)果,得出公司特征與會(huì)計(jì)穩(wěn)健性的關(guān)系為：(1)資產(chǎn)專用性程度越高,會(huì)計(jì)穩(wěn)健性水平越高；(2)公司規(guī)模越大,會(huì)計(jì)穩(wěn)健性水平越高；(3)相對(duì)于非國有企業(yè)而言,國有企業(yè)的會(huì)計(jì)穩(wěn)健性程度較低。由于改善企業(yè)的會(huì)計(jì)穩(wěn)健性水平可以提高企業(yè)的信息質(zhì)量和企業(yè)價(jià)值,因此本文最后在結(jié)合我國實(shí)際情況及實(shí)證研究得到的結(jié)論的基礎(chǔ)上,從公司和政策兩個(gè)層面出發(fā),對(duì)提高企業(yè)的會(huì)計(jì)穩(wěn)健性程度提供了一些建議,并總結(jié)了本文的局限性,提出了未來可以改進(jìn)的方向。
[Abstract]:Accounting conservatism originated from civil and commercial law and has been developed for nearly 600 years. However, the study of its existence and its impact on enterprises began in the 1990s. Until the early 21st century, only scholars have studied the influencing factors of accounting conservatism. Major countries are listed in accounting standards, and the requirements of conservatism are also being strengthened. Asset specificity, firm size and firm nature, as special corporate characteristics, can affect the internal and external corporate governance level, thus affecting the level of corporate conservatism. Few articles have studied the relationship between accounting conservatism and conservatism. Therefore, this paper takes this topic as the research direction of this paper. Then, it uses contract theory, property right theory and corporate governance knowledge to analyze the relationship between accounting conservatism and the three characteristics of the company. At the same time, this paper uses the Basu model which is accepted by the academia, and through empirical test, according to the data results, the relationship between corporate characteristics and accounting conservatism is as follows: (1) the higher the degree of asset specificity, the higher the level of accounting conservatism; (2) the larger the company, the higher the level of accounting conservatism; (3) relative to non-state-owned enterprises. As far as industry is concerned, the accounting conservatism of state-owned enterprises is low. Because improving the level of accounting conservatism of enterprises can improve the information quality and enterprise value of enterprises, this paper finally combines the actual situation of our country and the conclusions of empirical research on the basis of the two levels of companies and policies to improve the accounting conservatism of enterprises. It provides some suggestions and summarizes the limitations of this paper, and proposes directions for improvement in the future.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張程;李文雯;張振新;;公司規(guī)模與資產(chǎn)負(fù)債率:來自上市公司的證據(jù)[J];財(cái)經(jīng)問題研究;2010年11期

2 徐華新;孫錚;;我國股市周期與企業(yè)會(huì)計(jì)穩(wěn)健性的實(shí)證研究[J];財(cái)經(jīng)研究;2008年12期

3 劉嫦;牟紅;;高科技公司會(huì)計(jì)穩(wěn)健性研究——基于我國上市公司的經(jīng)驗(yàn)證據(jù)[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2008年10期

4 趙西卜;王軍會(huì);;基于新會(huì)計(jì)準(zhǔn)則的上市公司會(huì)計(jì)盈余穩(wěn)健性影響分析[J];財(cái)會(huì)通訊;2010年03期

5 黃文;;會(huì)計(jì)穩(wěn)健性、稅收動(dòng)機(jī)與企業(yè)性質(zhì)[J];財(cái)會(huì)月刊;2011年27期

6 李世新;劉寧;;會(huì)計(jì)穩(wěn)健性對(duì)財(cái)務(wù)彈性的影響——基于企業(yè)財(cái)務(wù)決策的研究[J];財(cái)會(huì)月刊;2012年08期

7 錢春海;;會(huì)計(jì)改革提高我國上市公司財(cái)務(wù)報(bào)告穩(wěn)健性了嗎?[J];財(cái)貿(mào)研究;2009年02期

8 章細(xì)貞;;外部環(huán)境、資產(chǎn)專用性與資本結(jié)構(gòu)決策——基于聯(lián)立方程系統(tǒng)的實(shí)證分析[J];財(cái)貿(mào)研究;2010年01期

9 遲旭升;洪慶彬;;新會(huì)計(jì)準(zhǔn)則下會(huì)計(jì)盈余穩(wěn)健性研究——來自深市A股上市公司的經(jīng)驗(yàn)數(shù)據(jù)[J];東北財(cái)經(jīng)大學(xué)學(xué)報(bào);2009年02期

10 王永海,范明;資產(chǎn)專用性視角下的資本結(jié)構(gòu)動(dòng)態(tài)分析[J];中國工業(yè)經(jīng)濟(jì);2004年01期

，

本文編號(hào)：2192062