强制性会计政策变更对自愿性会计政策变更的影响研究

Research into the Influence of Mandatory Accounting Changes on Voluntary Accounting Changes

本文着重于从实证的角度探讨在中国的特殊经济背景下,强制性会计政策变更与自愿性会计政策变更之间的关系.换言之,本文旨在研究强制性会计政策变更是否是企业进行自愿性会计政策变更的一个重要影响因素,或者说,企业是否会利用自愿性会计政策变更来抵消或加深强制性会计政策变更的影响?本文利用1998～2002年度我国上市公司的真实数据,通过建立多元线性回归模型研究发现,强制性会计政策变更与自愿性会计政策变更之间存在着显著的相关关系,尤其是当企业受到减少当期利润的强制性会计政策变更影响后,更倾向于用减少当期利润的自愿性会计政策变更来加深这种影响.

The writer of this paper focuses on the discussion of relationship between the mandatory accounting changes （MAC） and the voluntary accounting changes （VAC） under the Chinese background. In other words, the writer tries to answer the question whether MAC is a significant factor affecting firms＇ VAC, or, whether firms choose VAC to offset or reinforce the consequences of MAC. On the basis the 1998-2002 data of Chinese listed firms, the multiple linier regression model in this paper suggests that companies are inclined to reduce their net income by VAC in the MAC adoption year if this MAC has an negative impact on its operating results.