發(fā)布時(shí)間：2018-04-17 19:06

  本文選題：會(huì)計(jì)穩(wěn)健性 + 經(jīng)濟(jì)政策不確定性��； 參考：《商業(yè)研究》2017年06期

【摘要】：本文將商業(yè)信用融資的研究擴(kuò)展至經(jīng)濟(jì)政策不確定性層面,從會(huì)計(jì)穩(wěn)健性視角研究企業(yè)商業(yè)信用融資行為。研究發(fā)現(xiàn),企業(yè)會(huì)計(jì)穩(wěn)健性越高,獲得的商業(yè)信用融資越多;在經(jīng)濟(jì)政策不確定性較高時(shí),會(huì)計(jì)穩(wěn)健性與企業(yè)商業(yè)信用融資的正相關(guān)關(guān)系更強(qiáng);進(jìn)一步檢驗(yàn)發(fā)現(xiàn),在經(jīng)濟(jì)政策不確定性較高時(shí),國(guó)有產(chǎn)權(quán)和法制環(huán)境對(duì)會(huì)計(jì)穩(wěn)健性與商業(yè)信用融資的關(guān)系起到了調(diào)節(jié)作用,國(guó)有產(chǎn)權(quán)負(fù)向調(diào)節(jié)了會(huì)計(jì)穩(wěn)健性與商業(yè)信用融資的關(guān)系,而法制環(huán)境正向調(diào)節(jié)了會(huì)計(jì)穩(wěn)健性與商業(yè)信用融資的關(guān)系。研究結(jié)論表明,在經(jīng)濟(jì)政策不確定性環(huán)境下,穩(wěn)健的財(cái)務(wù)報(bào)告為提高企業(yè)的商業(yè)信用融資提供了支持。
[Abstract]:In this paper, the research of commercial credit financing is extended to the level of economic policy uncertainty, and the behavior of business credit financing is studied from the perspective of accounting conservatism.The study finds that the higher the accounting conservatism, the more commercial credit financing is obtained; when the uncertainty of economic policy is high, the positive correlation between accounting conservatism and business credit financing is stronger.When the uncertainty of economic policy is high, the relationship between accounting conservatism and commercial credit financing is regulated by state-owned property rights and legal environment, and the relationship between accounting conservatism and commercial credit financing is regulated by negative state-owned property rights.The legal environment positively regulates the relationship between accounting conservatism and commercial credit financing.The results show that, under the uncertain environment of economic policy, sound financial report provides support for improving the business credit financing of enterprises.
【作者單位】： 東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金項(xiàng)目“基于價(jià)值鏈的管理會(huì)計(jì)工具整合與企業(yè)價(jià)值創(chuàng)造研究”,項(xiàng)目編號(hào):15BGL058 遼寧省教育廳人文社科基金項(xiàng)目“管理控制工具整合應(yīng)用研究”,項(xiàng)目編號(hào):ZJ2015014 財(cái)政部全國(guó)會(huì)計(jì)科研課題“基于供應(yīng)鏈的管理會(huì)計(jì)工具整合應(yīng)用研究”,項(xiàng)目編號(hào):2015KJB012
【分類號(hào)】：F275;F832.4

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