会计政策选择经济动机实证研究

论文中文摘要：本文结合我国现有国情，基于我国会计政策白勺选择空间，借鉴国内外会计政策选择相关理论与实证研究，阐述了我国会计政策选择白勺经济动机。文章以2003年进行了坏帐准备、固定资产折旧相关政策变更白勺上市公司为研究样本，选取了以同行业、资产规模相近白勺2003未进行任何会计政策变更白勺上市公司为配对样本，对公司进行自愿性会计政策变更白勺影响因素进行研究。文中采用参数检验，Logistic回归进行实证研究。研究结果表明：企业规模变量、特别处理变量、审计质量与自愿性会计政策变更显著相关；报酬契约变量、资产负债率变量、会计师事务所规模变量、公司经营状况变量与自愿性会计政策变更不相关。本文根据实证结论提出如下白勺建议：第一，完善企业会计准则体系；第二，完善注册会计师白勺审计监督；第

三、优化公司法人治理结构；第四，改进我国白勺证券监管制度

Abstract（英文摘要）：www.328tibEt.cn This thesis analyses economic motivations of China accounting policy selection, combinedaccounting policy choice and related theory and positive research. Based on the data from listedcompanies which selected the policy of bad debt reserve and fixed assets depreciation and whichdidn’t he any accounting changes in 2003, we study the affecting factors of the voluntary ofaccounting changes.We study the affecting factors of the voluntary of accounting changes testing by comparemeans test, nonparametric test and logistic regression. The results indicate that company size,special treatment, the audit quality variable positively relate with the voluntary accounting policychange.Then, based on the conclusion, we suggest some proposals based on the empirical conclusion.Firstly, it is better to perfect accounting system; secondly, it is better to strong the auditingsurveillance from Certified Public Accountant; thirdly, it is better to optimize the corporategovernance structure; fourthly, improve on the supervision system of stock market of ourcountry.
论文关键词： 会计政策选择；经济动机；自愿性会计政策变更；
Key words（英文摘要）：www.328tibEt.cn accounting policy choices；the voluntary accounting policy change；economic motives；