应该允许中国企业自主选择会计年度吗?——基于2015年财富500强企业数据的分析  

Could the Companies in China be Allowed to Choose Fiscal Year-end Freely?An Analysis Based on the Data of 2015 Fortune 500 Companies

作　　者：陈波[1] 吴卫军 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073 [2]普华永道中天会计师事务所(特殊普通合伙),北京100020

出　　处：《中南财经政法大学学报》2017年第5期3-12,共10页Journal of Zhongnan University of Economics and Law

基　　金：国家自然科学基项目'会计事务所组织形式变迁;法律责任与审计质量'(71262013)

摘　　要：2015年财富500强企业的数据表明,除中国、俄罗斯之外,世界上主要的经济体均允许企业自主选择会计年度。法律体系、企业规模、产业类型是影响企业会计年度选择的主要因素。放松统一会计年度的限制,预期可以从整体上提高会计信息质量和审计质量,有助于企业提高经营管理效率,尤其有利于中小企业的创新和创业,也有助于转变政府职能,提升监管效能,建设服务型政府。建议在《会计法》修订中,允许我国企业选择3月31日、6月30日、9月30日和12月31日作为会计年度截止日。Based on the data of Fortune 500 companies in 2015,we find the great majority of economies in the world permit the companies to choose fiscal year-end freely,except for China and Russia.Legal systems,company size and industry category are the major factors influencing the choice of fiscal year-end.The deregulation of uniform fiscal year is expected to improve the overall accounting and auditing information quality,to help the companies to increase the operational efficiency,especially benefit the SMEs in innovation and entrepreneurship,also to assist the Government to change their functions,to enhance its regulatory effectiveness and to construct the Government aiming at providing public services.We suggest the Government in China to modify the Accounting Law and allow the companies choose their fiscal year-ends from March 31,June 30,September 30 and December 31.

关 键 词：会计年度 会计法 财富500强企业 信息质量 审计质量 

分 类 号：F233[经济管理—会计学]