会计信息质量检查对企业分类转移盈余管理的影响  

Impacts of Inspections of Accounting Information Quality on Earnings Management Using Classification Shifting

作　　者：常正伟 王海林[1] 

机构地区：[1]首都经济贸易大学会计学院

出　　处：《中国注册会计师》2022年第11期32-39,3,共9页The Chinese Certified Public Accountant

基　　金：国家社会科学基金项目“企业关系网络、输入型和内生型内部控制缺陷防扩散机制研究”(14BGL189)。

摘　　要：文章基于分类转移盈余管理的视角,利用倾向得分匹配和双重差分法,实证研究财政部会计信息质量检查是否全面改善了企业的盈余管理行为。结果发现:被发现问题的企业在检查之后更多采用了分类转移的盈余管理方式,这一现象在民营企业中尤为突出。单位内部与社会外部监督弥补了财政部会计信息质量检查对企业分类转移盈余管理的关注不足。进一步研究表明,营业成本与其他营业外支出是管理层分类转移盈余管理的主要载体。From the perspective of earnings management using classification shifting,this article applies the propensity score matching(PSM)and differences-in-differences(DID)methods to empirically research whether the inspections of the accounting information quality by the Ministry of Finance have comprehensively improved the earnings management behaviour of enterprises.It finds that the enterprises that were found to have problems,especially the private enterprises,will implement earnings management using classification shifting after inspections.The internal and social supervisions make up the inadequate attention to earnings management using classification shifting paid by the inspections of the accounting information quality of Ministry of Finance.It further finds that the operation costs and non-operation expenses are the main tools for earnings management using classification shifting.

关 键 词：政府监督 会计信息质量检查 分类转移 盈余管理 

分 类 号：F233[经济管理—会计学] F832.51[经济管理—国民经济] F275