基于会计信息质量的我国会计准则趋同效果研究——来自A股市场的初步证据  

A Study on the Effect of Chinese Accounting Standards' Convergence Based on Accounting Quality:Initial Evidence from A Share Market

作　　者：斯思[1] 

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《财会通讯（下）》2009年第12期52-55,共4页Communication of Finance and Accounting

基　　金：教育部人文社会科学重点研究基地重大项目(08JJD630010);国家自然科学基金资助项目(70972113)阶段性成果

摘　　要：本文基于财务报告数据从多角度对新会计准则实施前后的会计信息质量变化进行了检验。结果表明,新准则实施后,除小额利润出现频率减少外,上市公司并没有表现出更少的盈余平滑和更为及时的损失确认。虽然新会计准则已实现与国际会计准则的实质性趋同,但高质量的会计准则并未带来高质量的会计信息。完善资本市场监管体系、投资者法律保护和准则执行机制已成为提高会计信息质量的重要因素。Using the measures based on financial reporting data,this paper examines the change of accounting quality around the implementation of new accounting standards.The results indicate that listed firms do not exhibit less earnings smoothing or timely loss recognition under the new CAS,while the frequency of small positive net income reduced.Overall,high quality accounting standards do not necessarily bring about high quality accounting information despite CAS's substantial convergence with IFRS.The findings suggest that enhancing capital market regulations,investor protection and accounting standards enforcement mechanism are important factors to improve accounting quality underlying the institutional background.

关 键 词：新会计准则 全球趋同 会计信息质量 

分 类 号：F233[经济管理—会计学]