上市公司会计管制执行力研究——以应收款项会计计量和披露为视角  

A Study on the Execution Power of Accounting Regulation of Listed Companies:From the Perspective of Accounting Measurement and Disclosure of the Accounts Receivable

作　　者：姚海鑫[1] 胡可果[2] 

机构地区：[1]辽宁大学学科建设处,辽宁沈阳110036 [2]辽宁大学工商管理学院,辽宁沈阳110036

出　　处：《审计与经济研究》2010年第2期63-69,共7页Journal of Audit & Economics

基　　金：国家社会科学基金项目(09BJY056);辽宁省教育厅优秀人才支持项目(2007R15);辽宁省教育厅高等学校人文社科重点基地项目(2009JD33)

摘　　要：会计管制主要内容中的法规、准则和制度是否在上市公司中得以严格执行,执行结果如何?在我国以政府为主导进行会计管制的体制下显得尤为重要。通过对2008年报中应收款项会计计量和披露的会计管制执行的调查发现,我国上市公司年报中会计管制存在执行不到位的问题。究其原因,除了从业人员专业水平不高和监管不力外,会计管制自身存在的问题也是重要因素。为此,需要在会计管制中引入成本效益分析制度,建立会计管制执行力监管的平台和机制,同时,发挥注册会计师和社会力量的监督作用。Are the laws, standards and systems of the accounting regulations strictly implemented in the listed companies？ What about the effect？ It is especially important under the government-oriented system of accounting regulation in China. By investigating the 2008 annu- al report about accounting measurement and disclosure of the implementation in accounting regulation of accounts receivable, we found the problem does exist. The reason is that the regulation itself has its own defects in addition to the low professional standards and the lack of supervision of practitioners, So, cost-benefit analysis system must be introduced in the accounting regulation, and accounting reg- ulation execution platforms and supervision mechanism be established. Also the supervision role CPA and other social functionaries should be brought into full play.

关 键 词：上市公司 会计管制 执行力 应收款项 会计计量 会计信息披露 数据分析 

分 类 号：F230[经济管理—会计学]