合并财务报表准则变更与会计信息相关性  

The Change in Consolidated Financial Statements Standard and Its Impacts on the Relevance of Accounting Information

作　　者：刘春奇 王艳华 LIU Chunqi;WANG Yanhua(School of Accounting,Shanghai Lixin University of Accounting and Finance,Shanghai 201620;School of Economics and Management,Hubei University of Technology,Wuhan,Hubei 430068)

机构地区：[1]上海立信会计金融学院会计学院,上海201620 [2]湖北工业大学经济与管理学院,湖北武汉430068

出　　处：《上海立信会计金融学院学报》2020年第6期99-116,共18页Journal of Shanghai Lixin University of Accounting and Finance

基　　金：国家社会科学基金青年项目“竞争中立原则下国有企业创新资源配置效率的测度与优化路径研究”(19CGL018);上海高校青年教师培养资助计划“高校课程思政建设体系研究”(ZZLX18001);上海立信会计金融学院会计学院教改项目“创新实践能力为主的会计学应用型本科人才培养模式研究”。

摘　　要：2014年2月,财政部发布新的《企业会计准则第33号——合并财务报表》(CAS33),CAS33修改了合并范围,将深刻影响合并财务报表报告主体对合并范围的判断。基于此,本文选取2013—2014年我国上市公司为研究样本,运用双重差分法,检验CAS33变更对会计信息相关性的影响。研究发现:合并财务报表准则变更提升了会计信息相关性,对非国有企业、东部地区企业会计信息相关性的正向影响更显著。研究结论丰富了会计准则变更经济后果的研究文献,同时可以为会计信息使用者提供决策帮助,为会计准则制定机构提供重要参考。The Ministry of Finance issued the revised Accounting Standards for Enterprises No.33:Consolidated Financial Statements in February 2014,the most significant change lies in the revision of the consolidation scope,which will profoundly affect the judgment of the subject on consolidation scope.Based on the panel data of non-financial enterprises of China from 2013 to 2014,this paper explores the influence of reform of consolidated financial statements standard on the relevance of accounting information.The results show that the relevance of accounting information has been improved,the effect of reform on accounting information relevance is more significant among non-state-owned enterprises and eastern region enterprises.This study enriches the literature on the economic consequences of the standards change,provides help for the decision making of accounting information-users,and also provides important reference for the accounting standards making organizations.

关 键 词：合并财务报表准则 合并范围 双重差分法 会计信息相关性 

分 类 号：F233[经济管理—会计学] F830.91[经济管理—国民经济]