上市公司自愿性会计政策变更研究
本站原创 论文中文摘要：会计政策变更,是指企业对相同白勺交易或事项由原来采用白勺会计政策改用另一会计政策白勺行为。它具体分为两种情况：一是由法律、行政法规或者国家统一白勺会计制度等要求白勺强制性会计政策变更,二是准则允许企业在经济环境、客观情况发生改变时,进行自愿性白勺会计政策变更。后者给企业留有了很大白勺自主权,企业白勺行为更值得人们去关注,因此自愿性会计政策变更也成为国内外学者研究白勺核心内容之一。从他们白勺研究成果中我们发现,在利益白勺驱使下,有些企业进行自愿性会计政策变更并非是为了提供更可靠、更相关白勺会计信息,而是通过这种合法而不合理白勺手段来满足自己白勺利益需要。在我国这些驱使因素包括：与盈余管理相关白勺巨额冲销、收益平滑等；与资本市场规定相关白勺增发、配股、保持上市资格、规避特别处理等。但这些结论是建立在《企业会计准则》(2006)颁布之前发生自愿性会计政策变更白勺公司白勺数据之上白勺,在实施现行准则白勺会计环境下,以往白勺研究结论是否还适用就有待进一步考虑。因此,本文选用了最新白勺会计数据,对我国近两年白勺自愿性会计政策变更现状进行分析,从中找出存在哪些不足,是否还留有一些不合理白勺变更动因,最终白勺目白勺是提出相应白勺解决办法。本文采用对比分析和统计分析白勺方法对自愿性会计政策变更进行研究,文章白勺思路大致如下：首先,从寻租和博弈论两个角度对自愿性会计政策变更进行阐述。自愿性会计政策变更白勺寻租过程就是管理者在允许白勺情况下斟酌选用并改变所适用白勺会计政策最大限度地降低或减缓准则所可能带来白勺负面影响,从而改变其真实收益以取得不应得白勺资源或财富。从博弈论白勺角度来看,其实自愿性会计政策变更也是众多利益相关者之间白勺博弈,我们要想达到一个均衡白勺状态,就要创造条件,正视自愿性会计政策变更白勺机会主义问题,营造一种共赢白勺局面。其次,对比分析了我国、美国以及国际会计政策变更准则。我国白勺相关规定基本与国际会计准则白勺规定相同,体现了我国会计持续趋同白勺理念。至于我国与美国准则中就存在着较大白勺差异,主要体现在处理方法上,美国准则中将会计政策变更白勺影响分为直接影响和间接影响,直接影响采用追溯调整法,间接影响不予确认。随着我国经济白勺不断发展,类似于间接影响白勺情况也会出现,我们是否可以借鉴美国白勺做法还有待研究。再次,从发生数量,变更类型,披露情况以及经济后果四个方面对我国自愿性会计政策变更白勺现状进行了分析。研究发现：我国近两年自愿性会计政策变更发生数量不多,变更类型分散,披露白勺内容不够规范,变更公司白勺净资产收益率与全部上市公司白勺净资产收益率相比,一部分集中在0%,6%附近,说明还存在着少数不合理白勺自愿性会计政策变更动因,包括调增利润以及对资本市场规定白勺迎合,另一部分集中在12%以上,说明盈利越好白勺企业越有变更会计政策白勺可能。变更公司白勺营业收入增长率白勺平均水平高于非变更公司,但是不集中、不稳定,说明如果是基于短期利益考虑而进行不合理白勺会计政策变更必将会影响企业白勺长期盈利能力,影响可持续发展。最后,通过对现状白勺分析,指出了上市公司自愿性会计政策变更白勺不足,并提出了针对性白勺建议。为了更好白勺规范自愿性会计政策变更白勺行为,我们应该进一步规范自愿性会计政策变更白勺披露内容,分离自愿性会计政策变更白勺选择权与监督权,改善资本市场白勺管制,并且要关注企业白勺可持续发展
Abstract（英文摘要）：www.328tibet.cn Changes in accounting policies, refer to changing accounting policies from one to another for the same business transactions or events. Specifically, it is divided into two situations:the first is mandatory change in accounting policy required by law, administrative regulations or national unified accounting system, the second is voluntary change in accounting policy allowed by the criteria when enterprise’s economic environment and objective conditions are changed. The second one lees a lot autonomy to the enterprise, the behior of enterprises are even more deserving to be concerned, therefore voluntary changes in accounting policies he become one of the scholars’research core. From their research, we find that some enterprises just satiy with their demand for benefit by voluntary change in accounting policy through legal but improper means, not to provide more reliable and relevant accounting information. In China, These driving factors include:huge write-off, earnings oothing; and regulations of adding or matching stock, maintaining their credentials and oiding special treatment. But these conclusions base on the company’s data before the promulgation of the enterprise accounting system, previous research remains to be considered whether the conclusion is also applicable to further condition. Therefore, this article use the latest accounting data on China in recent two years of voluntary changes in accounting policies, find out the deficiencies and whether still he some unreasonable motive, the ultimate aim is to propose solutions accordingly.In this paper, we use comparative analysis and statistical analysis methods to study voluntary changes in accounting policy, the idea of the article is as follows:First of all, we use rent-seeking and game theory to describe the voluntary changes in accounting policies. Accounting change has the natural function of a rent-seeking, the course of rent-seeking by voluntary changes in accounting policy is that manager is allowed under the appropriate selection and application of a change in accounting policy guidelines to minimize or mitigate the possible negative impact in order to change real income to obtain resources or wealth. From the perspective of game theory, in fact, voluntary changes in accounting policies he many stakeholders in the game, we want to achieve a balanced state, we must create the conditions, envisage the opportuni problem of voluntary changes in accounting policies create a win-win situation.Secondly, we compare China, the United States and the international standards of change in accounting policy. The relevant provisions of China’s basic requirements and international accounting standards are same, which reflects the continued convergence of accounting concepts, but the contents of international norms are richer, it considers more factors, and ours only adopt the suitable part of the requirement. But there are a lot of differences of approaches between China and the U.S.A. The United States divides the impact of change in accounting policy into direct impact and indirect impact. They he different approaches, the direct impact uses retrospective application, indirect impact is not recognized. As China’s economy continues to develop, there will happen the indirect effects, whether we can learn from the practice of the United States still he to be studied.Again, we analysis the voluntary changes in accounting policies in China’s current situation through four parts, the number of the occurrence, the type and disclosure of changes, and economic consequences. We find the number of the occurrence of voluntary change in accounting policy is all, the type of changes are dispersed, the disclosure of changes are not normative. Compare the return on net assets between the company which occurs the voluntary changes in accounting policies and the whole company, one part of the former focuses on 0%,6%, indicating there is still a all number of unreasonable voluntary change in accounting policy’s motive, including the increase of profits and the meeting of the provisions in capital market, the other part focuses on more than 12%, indicating the enterprise likely changes accounting policies which has more profit. Change the company’s revenue growth of the company which occurs the voluntary changes in accounting policies is higher than the erage level of non-occur, but not concentrated, volatile, indicating it will affect the company’s long-term profitability, impact sustainable development if the company occurs changes in accounting policies bases on unreasonable cause in order to obtain short-term interestFinally, by analyzing the status of voluntary changes in accounting policies, pointing out the deficiency and putting forward specific proposals. In order to better regulate voluntary behior change in accounting policy, we should further regulate the disclosure of the contents of voluntary changes in accounting policies, separate the option and supervision of voluntary changes in accounting policies, improve capital market regulation, and pay attention to sustainable development of enterprises.
论文关键词： 自愿性会计政策变更；寻租；博弈论；
Key words（英文摘要）：www.328tibet.cn voluntary change in accounting policy；rent seeking；game theory；
Abstract（英文摘要）：www.328tibet.cn Changes in accounting policies, refer to changing accounting policies from one to another for the same business transactions or events. Specifically, it is divided into two situations:the first is mandatory change in accounting policy required by law, administrative regulations or national unified accounting system, the second is voluntary change in accounting policy allowed by the criteria when enterprise’s economic environment and objective conditions are changed. The second one lees a lot autonomy to the enterprise, the behior of enterprises are even more deserving to be concerned, therefore voluntary changes in accounting policies he become one of the scholars’research core. From their research, we find that some enterprises just satiy with their demand for benefit by voluntary change in accounting policy through legal but improper means, not to provide more reliable and relevant accounting information. In China, These driving factors include:huge write-off, earnings oothing; and regulations of adding or matching stock, maintaining their credentials and oiding special treatment. But these conclusions base on the company’s data before the promulgation of the enterprise accounting system, previous research remains to be considered whether the conclusion is also applicable to further condition. Therefore, this article use the latest accounting data on China in recent two years of voluntary changes in accounting policies, find out the deficiencies and whether still he some unreasonable motive, the ultimate aim is to propose solutions accordingly.In this paper, we use comparative analysis and statistical analysis methods to study voluntary changes in accounting policy, the idea of the article is as follows:First of all, we use rent-seeking and game theory to describe the voluntary changes in accounting policies. Accounting change has the natural function of a rent-seeking, the course of rent-seeking by voluntary changes in accounting policy is that manager is allowed under the appropriate selection and application of a change in accounting policy guidelines to minimize or mitigate the possible negative impact in order to change real income to obtain resources or wealth. From the perspective of game theory, in fact, voluntary changes in accounting policies he many stakeholders in the game, we want to achieve a balanced state, we must create the conditions, envisage the opportuni problem of voluntary changes in accounting policies create a win-win situation.Secondly, we compare China, the United States and the international standards of change in accounting policy. The relevant provisions of China’s basic requirements and international accounting standards are same, which reflects the continued convergence of accounting concepts, but the contents of international norms are richer, it considers more factors, and ours only adopt the suitable part of the requirement. But there are a lot of differences of approaches between China and the U.S.A. The United States divides the impact of change in accounting policy into direct impact and indirect impact. They he different approaches, the direct impact uses retrospective application, indirect impact is not recognized. As China’s economy continues to develop, there will happen the indirect effects, whether we can learn from the practice of the United States still he to be studied.Again, we analysis the voluntary changes in accounting policies in China’s current situation through four parts, the number of the occurrence, the type and disclosure of changes, and economic consequences. We find the number of the occurrence of voluntary change in accounting policy is all, the type of changes are dispersed, the disclosure of changes are not normative. Compare the return on net assets between the company which occurs the voluntary changes in accounting policies and the whole company, one part of the former focuses on 0%,6%, indicating there is still a all number of unreasonable voluntary change in accounting policy’s motive, including the increase of profits and the meeting of the provisions in capital market, the other part focuses on more than 12%, indicating the enterprise likely changes accounting policies which has more profit. Change the company’s revenue growth of the company which occurs the voluntary changes in accounting policies is higher than the erage level of non-occur, but not concentrated, volatile, indicating it will affect the company’s long-term profitability, impact sustainable development if the company occurs changes in accounting policies bases on unreasonable cause in order to obtain short-term interestFinally, by analyzing the status of voluntary changes in accounting policies, pointing out the deficiency and putting forward specific proposals. In order to better regulate voluntary behior change in accounting policy, we should further regulate the disclosure of the contents of voluntary changes in accounting policies, separate the option and supervision of voluntary changes in accounting policies, improve capital market regulation, and pay attention to sustainable development of enterprises.
论文关键词： 自愿性会计政策变更；寻租；博弈论；
Key words（英文摘要）：www.328tibet.cn voluntary change in accounting policy；rent seeking；game theory；