公司业绩对会计准则执行的影响研究  

The Effect of Firm Performance on the Implementation of Accounting Standards

作　　者：高利芳[1] 曲晓辉[2] 

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030 [2]厦门大学会计发展研究中心,福建厦门361005

出　　处：《山西财经大学学报》2010年第11期110-116,共7页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金资助项目(项目批准号:70972113);教育部人文社会科学重点研究基地重大项目(项目批准号:08JJD630010);安徽省教育厅人文社会科学研究项目(项目批准号:2010sk229);安徽财经大学青年科研项目(项目批准号:ACKYQ1004ZD)

摘　　要：根据会计准则的主要披露项目和企业的实际披露情况设计了遵循指数,并将其作为会计准则执行的替代变量,检验了与国际财务报告准则实质趋同的新会计准则在实施初期上市公司的执行情况。研究发现,业绩不同的公司对会计准则的遵循情况显著不同,公司业绩与会计准则遵循度具有显著的正相关关系,这说明业绩可能是影响企业执行会计准则的经济动机因素之一。研究还发现,公司规模、国内十大会计师事务所的审计以及国家控股与会计准则遵循度正相关,国家控股公司股权集中度的提高与准则遵循度负相关,准则遵循度在2007～2008年显著提高。According to main disclosure items in accounting standards and enterprise disclosure practices,this paper designs compliance index which is a proxy measure for accounting standards implementation,and tests the implementation of the new accounting standards substantially converged with IFRS in their initial enforcement stage by listed firms in China.The finding is that firms with various performances implement accounting standards significantly inconsistently,and firm performance is positively related to the compliance,which indicates performance is one of economic motivation factors influencing enterprise attitudes for their standards implementation.This paper also finds the compliance with accounting standards is positively related to firm size,domestic big ten auditors and state-controlling.However,the enhancement of ownership concentration for state-controlling firms is negatively related to the compliance.Moreover,the compliance advances markedly during 2007-2008.

关 键 词：公司业绩 会计准则 准则遵循度 

分 类 号：F234.4[经济管理—会计学]