我国会计准则变更价值相关实证研究  

An Empirical Research on Value-relevance of Financial Accounting Standard Changing in China

作　　者：熊剑[1] 罗晓林[1] 

机构地区：[1]暨南大学管理学院,广东广州510632

出　　处：《暨南学报（哲学社会科学版）》2005年第5期16-23,共8页Jinan Journal(Philosophy and Social Sciences)

基　　金：教育部人文社科基金项目(01JA630025)

摘　　要：我国的资本市场发展时间短,相应的会计准则也处于不断的更替和完善过程中.通过运用价值相关研究方法中的Feltham-Ohlson模型,检验我国会计准则变更是否达到了准则制定者期望达到的目的.研究发现:1、1996～2001年我国会计信息的价值相关性没有随各项具体会计准则的变更逐年提高,反而逐年降低;2、这种会计准则变更所带来的价值相关性在亏损上市公司和非亏损上市公司具有明显不同,但仍不支持'会计准则变更会提高会计信息含量'的假设;3、与2000年相比,2001年会计数据不但没有更谨慎,反而更'激进'.Because the history of capital market in China is not long,the relative financial accounting standards are in the process of substituting and perfecting continuously.This paper uses Feltham-Ohlson Model in the research methods of value-relevance to examine whether the goals that the setters expected has been achieved in the process of Financial accounting standard changing.The result shows that:(1)From 1996 to 2001,The value-relevance of accounting information in China is not rising correspondingly with specified financial accounting standards changing.In contrast,it falls year by year;(2) The value-relevance brought by financial accounting standard changing is obviously different between the listed corporations suffering loss and the listed corporations suffering non-loss,which do not support the hypothesis that financial accounting standard changing improve the content of accounting information;(3) Compared with 2000,The accounting data in 2001 is not more conservative but more aggressive.Finally,this paper gives qualitative analysis on the quantitative result and evaluates the effects of financial accounting standard changing and implementing.

关 键 词：会计准则 变更 价值相关 

分 类 号：F234.3[经济管理—会计学]