会计政策选择的契约动因研究——来自我国上市公司低值易耗品摊销方法选择的经验证据

Study on the Contract Motivation of Accounting Policy Choice

会计政策的可选择性为企业真实反映经济业务实质创造条件的同时,也为企业管理当局操纵会计盈余提供了机会。分析和检验会计政策选择的动因对企业会计准则的完善与企业会计行为的监管均具有十分重要的现实意义。本文以低值易耗品摊销方法选择为切入点,选取符合我国企业特征的契约变量,运用均值检验和Logistic回归方法对低值易耗品摊销方法的选择动因进行了实证检验,结果证实了实证会计理论中的政治成本假设和报酬契约假设。

The selectivity of accounting policies provides conditions for enterprises to reflect their economic work authentically. But it also provides opportunities for administrative authorities to manipulate accounting surplus. Understanding of the economic determinants of accounting policy choice has important operation significance for the perfection of enterprises' accounting policies and the supervision of enterprises' accounting behaviors. Utilizing the low-value consumable accounting policy choice as entry point, the choice determinants of accounting methods has been testified positively by methods of Meant and Logistic regression testing. The result supports the political cost hypothesis and bonus plan hypothesis.