新会计准则对企业债务融资的影响——基于债权人权益保障视角  

The Effect of New Accounting Standard on Debt Financing:A Study on the Protection of the Rights and Interests of the Creditors

作　　者：燕玲[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116023

出　　处：《重庆理工大学学报（社会科学）》2012年第11期32-35,共4页Journal of Chongqing University of Technology（Social Science）

基　　金：辽宁省社会科学规划基金项目"辽宁转变经济发展方式战略与路径问题研究--基于会计变革视角的新思路"(L11DJL045);辽宁省科学技术计划项目"会计变革对辽宁省科技与经济发展的影响研究"(2011401031)资助

摘　　要：以新会计准则对债权人与企业之间的信息不对称的缓解为切入点,分析新会计准则对债权人的权益保护,以及对债务融资产生影响等问题。新会计准则的实施改善了债务人与企业之间存在的严重的信息不对称现象,使得债权人通过企业提供的外部财务报告能够对企业真实的经营状况进行更好的了解和评估,从而进行债务契约的设计以及借款后的监督活动,对债权人的权益保护起到了积极的作用,对企业融资过程中存在的融资约束现象会起到一定程度的缓解作用。Traditional financial theory ignores the importance of debt and regards it as capital. But the happening of U. S. subprime mortgage crisis and the Greek debt crisis show us that debt plays a criti- cal role in the explosion of monetary crisis. Debt default risk is associated with the protection of the rights and interests of the creditors in which information asymmetry is prior assumptions. And the promulgation and implementation of the new accounting standard in our country provide an opportunity to ease information asymmetry between shareholders and creditors. This paper analyze how the new accounting standard alleviate information asymmetry, and promote the protection of the rights and in- terests of the creditor, and influence debt financing.

关 键 词：债务融资 新会计准则 债权人权益保障 

分 类 号：F230[经济管理—会计学]