下属会计人员能否抑制财务经理盈余偏好之实验与检验  

Experiment and Inspection of whether Subordinate Accountants Inhibit the Earnings Preference of Finance Managers

作　　者：詹德超[1] 张继勋[1] 张丽霞[1] 

机构地区：[1]南开大学商学院,天津300071

出　　处：《现代财经（天津财经大学学报）》2012年第1期53-62,共10页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家自然科学基金资助项目(70972087)

摘　　要：可靠的财务报告信息是保证资本市场健康运行的基础。采用实验的方法研究财务经理的盈余偏好、下属会计人员感知的道德水平以及下属会计人员与财务经理之间的关系质量对会计估计偏差的影响,结果显示,下属会计人员感知的财务经理要求进行有偏好会计估计涉及道德程度(即道德感知水平)越高,其估计偏差程度越低;下属会计人员对财务经理所提的增加利润的估计要求给予的满足程度比较低,对财务经理所提的减少利润的估计要求给予满足程度比较高;下属会计人员与财务经理之间的关系质量并没有对会计估计的偏差程度产生明显的影响。Reliable financial information is the basis for the healthy operation of capital market. In general, while financial managers are in charge of the preparation of financial statements in com- panies, the preparation of financial statements are relied on the details work of subordinate accountants, so the accounting estimates of subordinate accountants have a material influence on the reliability of financial information. Subordinate accountants is an important part of internal control, and is the first line of defense to limit and constraint the management from the perspective of internal control. This paper investigates the effect of financial managers＇ reference, subordinate account- ants＇ ethics perception, and financial managers-subordinate accountants relationship quality on biased accounting estimates by an experimental method. The results show that the accountants＇ estimate biases are lower when they believe that providing accounting estimate requested by financial managers is a relatively high level ethical task; Subordinate accountants provide accounting estimates that are less satisfied with the financial managers＇ requests for income-increasing estimates than the requests for income-decreasing estimates; the relationship between financial managers and subordinate accountants doesn＇t have a significant effect on accounting estimate biases provided of subordinate accountants.

关 键 词：盈余偏好 道德感知 关系质量 会计估计偏差 

分 类 号：F606.6[经济管理—产业经济]