新收入准则提升了企业的收入质量吗?——基于收入质量评价模型的研究  

Does the New Income Standard Improve the Income Quality of Enterprises?——Research Based on the Evaluation Model of Income Quality

作　　者：刘新仕 孙维辰[3] Xinshi Liu;Weichen Sun

机构地区：[1]河南大学商学院 [2]河南大学MBA教育中心 [3]东南大学经济管理学院

出　　处：《会计论坛》2020年第2期-,共14页Accounting Forum

摘　　要：我国财政部于2017年正式颁布了新收入准则《企业会计准则第14号——收入》(CAS14[2017])。本文选取2017~2018年公开披露的财务报告数据,基于CAS14[2017]在执行时间与范围上的差异,设置A+H股上市公司为实验组,其他A股上市公司为控制组。在构建企业收入质量评价模型的基础上,采用双重差分倾向得分匹配(PSM-DID)法检验了新收入准则实施的政策效应。研究发现,无论是与控制组相比,还是与新收入准则实施前的实验组相比,企业施行新收入准则后的收入质量综合评价指数显著提升。进一步分析发现,相对于国有企业,非国有企业在执行新收入准则后收入质量提升效应更明显。The Ministry of Finance of China formally promulgated the Accounting Standards for Enterprises No.14—Revenue.This paper selects the financial report data publicly disclosed from 2017 to 2018 and sets A+H-share listed companies as the experimental group and other A-share listed companies as the control group.Based on the comprehensive evaluation model of enterprise income quality,the Double Difference Tendency-Propensity Scores Matching(PSM-DID)Method is used to test the policy effect of the implementation of the new income standard.The study found that,whether compared with the control group,or compared to the treat group before the implementation of the guidelines,the comprehensive evaluation index of income quality increased significantly after the implementation of the new income criteria.Further analysis shows that,compared with state-owned enterprises,the improvement of income quality of non-state-owned enterprises is more obvious after the implementation of the new income standard.

关 键 词：新收入准则 收入质量 因子分析法 双重差分倾向得分匹配 

分 类 号：F233[经济管理—会计学] F832.51[经济管理—国民经济]