新《证券法》实施对我国上市公司盈余管理行为的影响研究  

The Impact of the Implementation of the Newly Revised Securities Law on Earnings Management Behavior of Listed Companies in China

作　　者：赵薇 陈振凤 王坤阳 Zhao Wei;Chen Zhenfeng;Wang Kunyang(Business School,University of Jinan,Jinan 250002,China)

机构地区：[1]济南大学商学院,济南250002

出　　处：《无锡商业职业技术学院学报》2024年第4期28-35,共8页Journal of Wuxi Vocational Institute of Commerce

基　　金：国家自然科学基金面上项目“关键核心技术贸易壁垒与产业安全:作用机制、政策选择与模拟仿真”(72074027);山东省研究生教研改革项目“与智能化时代会计职业能力相适应的会计专业硕士培养模式改革研究”(SDYJG19035)。

摘　　要：新《证券法》实施是否会对抑制企业盈余管理行为产生积极作用,从而提高企业的会计信息披露质量,是值得深究的问题。基于2015-2022年沪深A股上市公司相关研究数据,分析新《证券法》的实施对企业应计和真实盈余管理行为的影响以及内部控制质量在其中的调节作用。结果表明:新《证券法》的实施对上市公司的应计盈余管理行为和真实盈余管理行为均有显著的抑制效应,且其在内部控制质量较高的企业中影响更为明显。据此,建议上市公司完善企业内部控制体系,加强员工职业道德培养;监管机构加大监管力度,进一步完善配套法律法规。It is an issue worth deep exploring whether the implementation of the newly revised Securities Law will have a positive effect on suppressing earnings management behavior of enterprises,thereby improving the quality of accounting information disclosure.Based on research data on A-share listed companies in Shanghai and Shenzhen from 2015 to 2022,this paper analyzes the impact of the implementation of the newly revised Securities Law on the accrued and actual earnings management behavior of enterprises,as well as the moderating effect of internal control quality between the two.The results indicate that the implementation of the newly revised Securities Law has a significant mitigating effect on both the accrued earnings management behavior and the actual earnings management behavior of listed companies,and its impact is more pronounced in companies with better internal control quality.Based on this,it is proposed that listed companies should improve their internal control system and strengthen the cultivation of professional ethics among personnel,regulatory should increase regulatory efforts and further improve relevant laws and regulations.

关 键 词：新《证券法》 应计盈余管理 真实盈余管理 内部控制 

分 类 号：F272[经济管理—企业管理]