上市公司关联交易与会计稳健性——基于分离均衡的视角  

Related Party Transactions & Accounting Conservatism——From the Perspective of Separating Equilibrium

作　　者：王志伟[1] 

机构地区：[1]上海立信会计学院会计与财务学院/会计研究院,上海201620

出　　处：《山西财经大学学报》2010年第5期118-124,共7页Journal of Shanxi University of Finance and Economics

基　　金：上海市教育委员会重点学科建设项目(批准号:J51701);上海高校选拔优秀青年教师科研专项基金(批准号:SLX08003);上海市教育委员会科研创新项目(09YS434)

摘　　要：以我国上市公司2001～2003年798个观测点发生的资金占用事件为样本,对我国上市公司会计稳健性区分关联交易的性质进行了理论分析和实证检验。研究结果表明,会计稳健性与资金占用与否之间存在反向关系,会计稳健性与资金占用程度之间存在显著的负相关关系。在会计准则由国际接轨转向国际趋同的大背景下,会计稳健性在关联交易问题上具有实现分离均衡的作用,这种分离均衡作用可以区分不同类型关联交易,从而为保护投资者利益提供有效的途径。This paper uses 798 observing points of listed companies in China from 2001 to 2003 to prove that the accounting conservatism has some economic consequences on screening the effectiveness of related party transactions. This paper＇s conclusion shows that there exists a converse relationship between accounting conservatism and fund occupation in listed companies, and a converse relationship between accounting conservatism and the degree of fund occupation happened in those eompanies. The finding provide an useful method to screen effective related party transactions and speculative related party transactions, and in this way, investors interest better can be protected.

关 键 词：关联交易 会计稳健性 分离均衡 

分 类 号：F23[经济管理—会计学]