我国上市公司会计政策选择行为研究
本站原创 论文中文摘要：会计政策是企业会计信息生成的基础,是会计发挥其功能作用的重要实现形式,并且会产生广泛的社会和经济后果。随着我国会计准则体系建设的完成,会计政策选择将成为新会计准则实施的主要手段与工具。上市公司作为典型的现代企业,如何正确的选择会计政策,是社会各界广泛关注的焦点问题。本文以契约理论为基础,从公司治理角度,运用规范研究和案例研究的方法,系统地探讨了我国上市公司会计政策选择的现状及其产生的机制背景,并对如何减少机会主义型会计政策选择进行了深层次的探讨。实证研究的结论表明,企业会计政策选择权掌握在管理当局手中。两权分离的存在使得管理当局掌握了会计政策选择权,信息的不对称使企业内部充满了机会主义,为了减少企业内的机会主义,必须让作为人力资本的管理当局分享剩余索取权,而管理当局剩余索取权的大小与管理当局对具体会计政策的选择紧密地联系在一起。掌握会计政策选择大权的管理当局,在信息不对称的情况下,就会发生会计政策选择的机会主义行为。会计系统是在一定的治理机制下运行的,必然要受到所在公司治理机制的影响。公司治理机制是规范管理当局会计政策选择行为的关键力量,如何使内外制约力量充分博弈,保证会计政策选择的公允性,是各利益相关者关注的焦点。本文的具体写作思路如下:第一章,首先对会计政策、会计政策选择和管理当局的含义进行了界定。然后对会计政策选择存在的必然性进行了分析;最后指出会计政策选择具有经济后果性。第二章,由于人力资本和物质资本产权边界模糊,剩余分享没有一个客观的计量标准,掌握会计政策选择大权的管理当局就不可避免的产生机会主义行为。第三章,从公司治理内外机制概念入手,探讨公司治理机制对管理当局的制约。最后,分析由于我国公司治理机制不合理,监督、激励机制不健全诱发管理当局利用会计政策选择操纵利润的行为。第四章,建立了内部制约力量、外部制约力量与企业管理当局之间的博弈模型并进行了分析。第五章,针对我国当前公司治理和会计政策选择的现状,要保证会计政策选择的公允性,就必须明晰产权,完善独立董事制度,建立合理的股权激励机制,大力发展机构投资者和控制权市场,提高公司治理的效率。第六章,不少上市公司利用原有的资产减值会计选择任意调节利润,严重损害了我国上市公司的信息质量。本文通过ST科龙的资产减值状况分析,说明公司存在着利用资产减值操纵利润的嫌疑。本文的研究结论是,公司治理机制是规范管理当局会计政策行为的关键力量。文章用博弈论的方法,得出外部的制约力量还远远没有对管理当局造成威胁,内部制约力量也没有真正发挥作用。要规范管理当局的会计政策选择行为,内部制约力量和外部制约力量缺一不可
Abstract（英文摘要）： The accounting policy is the foundation that enterprise’s accounting information turns to, and an important way of realization that an accountant gives play to the role of its function, and will produce the extensive social and economic consequence. Along with the completed construction of our country accountant criterion system, the accounting policy choice will become the main method and the tool of the new accountant criterion implementation. As typical modern enterprise, Listed Company’s decision on how to choose correctly the accounting policy is a social widespread attention point from all walks of life. This article takes the contract theory as a foundation, in order to discuss systematically our country listed company accounting current situation and it’s producing mechani,from the angle of the company governs, by using the utilization standard research and the case research method,and how to reduce the opportuni accounting policy choice carry a profound discussion on.Empirical research findings show that the accounting policy choice is in the hand of administering authority. Because of existence of the two power separation, the authority he the right to choose. The asymmetrical information causes the interior enterprise filled with opportuni. In order to reduce opportuni in the enterprise, the human capital - regulatory authority must share surplus claim power. In the case of the information asymmetry, the opportunistic behior of accounting policy chooses will take place. As the accountant system moves under certain government structure, it must receive the influence of the government structure in the company. The structure of company governs is essential strength to the authority accounting policy choice behior. How to make internal and external constraints game fully, guarantee the fairness of the accounting policy choice is the focus which various benefits counterparts pay attention. Writing these specific ideas as follows:Chapter one, starts with explaining the meaning of accounting policy, policy choices and the administering authority. Then, this paper carries on the analysis to inevitable existence of the accounting policy choice; finally, this paper point out that the accounting policy may he the economical consequence. Chapter two, because the boundary of the human capital and the material capital property right is fuzzy, surplus share hasn’t objective measurement standard, and the authority grasps the accounting policy choice power, and the opportuni behior is inevitable. Chapter three, form inside and outside mechani obtaining of the company discusses restriction on the mechani of company governs to the regulatory authority. Finally, it analyzes the unreasonable mechani of company governs; the imperfect surveillance and drive mechani, the situation that induce the regulatory authority using the accounting policy choices to operate profit can be induced. Chapter four, this paper has established gambling models which internal restricted strength, exterior restriction strength, and has carried on the gambling analysis. Chapter five, as to present situation of company governs and accounting policy choice in order to guarantee the accounting policy choice fairness, our country must define the property right, consummate the independent trustee system, establish the reasonable stockholder’s rights drive mechani, develop the organization investor and the domination market, and enhance efficiency of the company government. Chapter six, as many listed companies adjust the profit willfully using original asset depreciation accountant, this has harmed seriously listed company’s information quality of our country. Through analysis of preparation for asset depreciation about ST Kelon, this paper proves that companies he suspicions which handle the profit of reducing value of the assets.This study concluded that, the mechani of corporate governance is key strength to the authority accounting policy choice behior. The articles used game theory, and obtain external constraints force is not still posing a threat to the authorities, internal constraints force is not playing real role. To standardize the management of the accounting policy choices, the force of internal constraints and external constrains indispensable.
论文关键词： 会计政策选择；契约理论；机会主义；公司治理；资产减值；
Key words（英文摘要）： Accounting policy choice；Contract theory；Opportuni；Corporate governance；Asset depreciation；
Abstract（英文摘要）： The accounting policy is the foundation that enterprise’s accounting information turns to, and an important way of realization that an accountant gives play to the role of its function, and will produce the extensive social and economic consequence. Along with the completed construction of our country accountant criterion system, the accounting policy choice will become the main method and the tool of the new accountant criterion implementation. As typical modern enterprise, Listed Company’s decision on how to choose correctly the accounting policy is a social widespread attention point from all walks of life. This article takes the contract theory as a foundation, in order to discuss systematically our country listed company accounting current situation and it’s producing mechani,from the angle of the company governs, by using the utilization standard research and the case research method,and how to reduce the opportuni accounting policy choice carry a profound discussion on.Empirical research findings show that the accounting policy choice is in the hand of administering authority. Because of existence of the two power separation, the authority he the right to choose. The asymmetrical information causes the interior enterprise filled with opportuni. In order to reduce opportuni in the enterprise, the human capital - regulatory authority must share surplus claim power. In the case of the information asymmetry, the opportunistic behior of accounting policy chooses will take place. As the accountant system moves under certain government structure, it must receive the influence of the government structure in the company. The structure of company governs is essential strength to the authority accounting policy choice behior. How to make internal and external constraints game fully, guarantee the fairness of the accounting policy choice is the focus which various benefits counterparts pay attention. Writing these specific ideas as follows:Chapter one, starts with explaining the meaning of accounting policy, policy choices and the administering authority. Then, this paper carries on the analysis to inevitable existence of the accounting policy choice; finally, this paper point out that the accounting policy may he the economical consequence. Chapter two, because the boundary of the human capital and the material capital property right is fuzzy, surplus share hasn’t objective measurement standard, and the authority grasps the accounting policy choice power, and the opportuni behior is inevitable. Chapter three, form inside and outside mechani obtaining of the company discusses restriction on the mechani of company governs to the regulatory authority. Finally, it analyzes the unreasonable mechani of company governs; the imperfect surveillance and drive mechani, the situation that induce the regulatory authority using the accounting policy choices to operate profit can be induced. Chapter four, this paper has established gambling models which internal restricted strength, exterior restriction strength, and has carried on the gambling analysis. Chapter five, as to present situation of company governs and accounting policy choice in order to guarantee the accounting policy choice fairness, our country must define the property right, consummate the independent trustee system, establish the reasonable stockholder’s rights drive mechani, develop the organization investor and the domination market, and enhance efficiency of the company government. Chapter six, as many listed companies adjust the profit willfully using original asset depreciation accountant, this has harmed seriously listed company’s information quality of our country. Through analysis of preparation for asset depreciation about ST Kelon, this paper proves that companies he suspicions which handle the profit of reducing value of the assets.This study concluded that, the mechani of corporate governance is key strength to the authority accounting policy choice behior. The articles used game theory, and obtain external constraints force is not still posing a threat to the authorities, internal constraints force is not playing real role. To standardize the management of the accounting policy choices, the force of internal constraints and external constrains indispensable.
论文关键词： 会计政策选择；契约理论；机会主义；公司治理；资产减值；
Key words（英文摘要）： Accounting policy choice；Contract theory；Opportuni；Corporate governance；Asset depreciation；