新金融工具准则与商业银行会计信息的稳健性  

New Financial Instrument Standard and the Conservatism of Accounting Information of Commercial Bank

作　　者：孙娜[1] 朱俊利[2] 刘斯婕 Sun Na;Zhu Junli;Liu Sijie

机构地区：[1]北京国家会计学院 [2]首都医科大学

出　　处：《投资研究》2024年第6期127-139,共13页Review of Investment Studies

基　　金：国家社科基金后期项目“新金融工具准则、财务报告影响与商业银行风险”(21FJYB050)。

摘　　要：为了与国际会计准则趋同,2017年我国对新金融工具准则进行了修订。新金融工具准则实施至今会对会计信息质量特别是会计信息的稳健性产生影响吗?影响程度如何?这是会计信息使用者和监管者都非常关心的问题。新金融工具准则在金融资产的分类原则、核算方法以及资产减值损失的计提方法上有了重大改变,对会计稳健性有着不同程度的影响。本文选择最为基础、最牵动微观主体利益和经济系统安全的商业银行群体为研究样本,采用Basu模型研究了新金融工具准则对商业银行会计信息稳健性的影响。我们研究发现,新金融工具准则的引入,显著提高了会计信息的稳健性。在新金融工具准则实施的不同阶段,上市商业银行的会计稳健性存在显著变化。新金融工具准则实施前的2015-2017年,会计稳健性表现不稳定特征。准则开始实施的2018-2019年,会计稳健性表现较差,自2020年开始稳健性表现向好。最后,本文并未发现审计师的规模和高管的盈余管理行为对会计稳健性存在影响。In order to converge with international accounting standards,China revised the new financial instrument standards in 2017.Will the implementation of new financial instrument standards affect the quality of accounting information,especially the robustness of accounting information?This is the issue that the accounting information users and regulators are very concerned about.The new financial instrument standards have made great changes in the classification principle of financial assets,accounting method and the calculation method of assets impairment loss.This paper chooses the commercial banks which affect the common people's interests and the security of economic system as the research sample,and uses the BASU model to study the impact of new financial instrument standards on the soundness of accounting information of commercial banks.Our research shows that the introduction of new financial instrument standards significantly improve the conservatism of the accounting information.This is perhaps what regulators and users of accounting information are most concerned about.In addition,the accounting conservatism of listed commercial banks has changed significantly at different stages of the implementation of the new financial instrument standards.In 2015-2017,before the implementation of the new financial instrument standards,the accounting conservatism is unstable and fluctuating.From 2018 to 2019,when the standards came into effect,the accounting conservatism was poor.From 2020,the accounting conservatism began to improve,and continued to 2022.Finally,this paper does not find that auditor size and earnings management behavior of senior managers have an impact on accounting conservatism.

关 键 词：新金融工具准则 商业银行会计信息 稳健性 

分 类 号：F233[经济管理—会计学] F832.33[经济管理—国民经济] F830.42