我国上市公司会计政策选择动机的实证分析——以会计稳健性原则的应用为例

Empirical Study on the Incentives of Accounting Policy Choice in our Listed Companies --Illustration of the Use of Accounting Conservatism Principle

会计稳健性原则是会计政策制定的向导,会计稳健性原则是否得到有效的贯彻与会计政策的实施效果息 息相关。本文以坏账准备计提政策为例,对上市公司会计政策选择的行为及其动机进行了实证研究。研究结果表 明:上市公司存在一定的运用坏账准备计提政策进行盈余管理的现象,并且这种现象在不同行业表现程度有所不 同,在一定程度上降低了会计政策的稳健性原则的实效性。

Accounting conservatism principle is a guide to establishing accounting policies, Whether accounting conservatism principle can be carried out efficiently or not has a great relationship with the consequences of accounting policy. The article, taking the estimating methods of uncollectible accounts for example, uses an empirical method to study accounting policy choices and their incentives in our listed companies, and gets a conclusion that there is a visible phenomena in our listed companies to use different estimating methods of uncollectible accounts for earnings management, which has dissimilar representations in different industries, and in some degree reduces the actual effects of the accounting conservatism principle.