创业板上市公司会计信息质量研究  

Accounting Information Quality of Companies Listed on GEM

作　　者：梁利辉[1] 陈一君[2] 万吉琼[3] 

机构地区：[1]西南交通大学经济管理学院,成都610031 [2]四川理工学院经济管理学院,四川自贡643000 [3]四川理工学院政治学院,四川自贡643000

出　　处：《商业研究》2014年第12期22-28,共7页Commercial Research

基　　金：四川省教学改革项目"地方工科院校工商管理类本科人才培养模式改革与实践";项目编号:川教函(2014)156号;四川理工学院学科建设项目(2013)资助

摘　　要：本文采用倾向配对法对创业板上市公司会计信息质量进行研究,认为我国虽然对创业板上市公司会计信息披露作出了较中小板更严格的市场监管要求,但是创业板上市公司会计不稳健、会计信息质量不高;完善我国当前创业板市场的会计监管制度势在必行,尤其需要建立反映创业板上市公司高成长、高技术和高风险特征的会计计量和会计确认方法,建立公司主动自觉提高会计信息质量的内在激励机制,改变"合规有余,激励不足"的现象,促进公司和创业板市场的健康发展。In this paper, we study the quality of accounting information of companies listed on GEM with propensity matching method. Studies find that China makes more stringent market supervision on GEM accounting information dis- closure than on the requirements of SMEs board, but accounting of companies listed on GEM is not conservative, ac- counting information quality is lower; China＇s current regulatory regime for GEM accounting needs to be further im- proved, in particular, needs to construct the accounting measurement and recognition reflecting high - tech, high - growth and high - risk characteristics of companies listed on GEM, and improves accounting incentives inherent quality of information to change the ＂more than compliance, lack of incentives＂ phenomenon, in order to promote the company and GEM market＇s healthy development.

关 键 词：会计信息 会计稳健性 创业板 

分 类 号：F230.9[经济管理—会计学]