国有资本持股比例与会计稳健性  

The Proportion of State-owned Capital Holdings and Accounting Conservatism

作　　者：王露[1] 王飞[1] WANG Lu;WANG Fei(School of Business,Hohai University,Nanjing 211100,China)

机构地区：[1]河海大学商学院,江苏南京211100

出　　处：《武汉理工大学学报（信息与管理工程版）》2018年第5期643-648,共6页Journal of Wuhan University of Technology：Information & Management Engineering

基　　金：江苏高校哲学社会科学研究重点基金项目(20162DIXM008)

摘　　要：为探究国有资本持股比例对会计稳健性的影响,以2012—2016年3 993家混合所有制改革后的国有企业为研究对象,构建C-SCORE稳健性指数模型,研究得出以下结论:(1)国有资本参与型企业比国有资本控股型企业拥有更高的会计稳健性;(2)国有资本相对控股型企业比国有资本绝对控股型企业拥有更高的会计稳健性;(3)会计稳健性随着国有资本持股比例的增加呈倒U型变化趋势;(4)在国有资本参与型企业中,会计稳健性程度与国有资本持股比例正相关;(5)在国有资本相对控股及国有资本绝对控股型企业中,会计稳健性程度与国有资本持股比例负相关。To explore the impact of state capital shareholding ratio on Accounting Conservatism, taking 3993 state -owned enterprises after the reform of mixed ownership in 2012 - 2016 as the object of study, C - SCORE index model has been constructed. The following conclusions are drawn ： the accounting conservatism of state - owned capital participation enterprises is more stable than that of state - owned capital holding enterprises ; the accounting conservatism of state - owned capital relative holding enterprises is more stable than that of state owned capitol holding enterprises ; accounting conservatism has a reverse U trend with the increase of state - owned capital shareholding ratio ; in state - owned capital participating enterprises, the degree of accounting conservatism is positively related to the shareholding ratio of state - owned capital; among the state - owned capital relative holdings and state - owned capital absolute holding companies, the degree of accounting conservatism is negatively correlated with

关 键 词：混合所有制改革 国有资本持股比例 会计稳健性 控股型企业 参与型企业 

分 类 号：F276.1[经济管理—企业管理]