新会计准则预期实施的经济后果研究

The Study of Economic Consequences of Newly Issued Accounting Standars Anticipated Implementation

新会计准则的颁布和实施是我国会计、审计发展史上新的里程碑,它的实施必然会产生一定的经济后果。人们在对经济后果反思的同时,也对新会计准则的执行是否能进一步改善我国资本市场表示了担忧。本文首先从机会主义行为观的角度探讨了我国新会计准则实施后预期的经济后果,其主要表现为大量的调整事项集中出现在2006年年报中,其次对上市公司在面临不同的状况时采取的不同盈余管理行为进行了实证研究,最后提出了经济后果带给我们的启示。

Newly issued accounting standards＇ promulgation and implementation is a new milestone in our country accounting and auditing history, its implementation inevitably can produce certain economic consequences. People ever question newly issued accounting standards＂ execution whether could further improve our country＇s capital market when they consider economic consequences. By means of the opportunistic behavior perspective, the paper firstly discusses economic consequences of newly issued accounting standards anticipated implementation, which main per- formance for massive adjustment items appear in financial report last year, secondly, the paper conducts the empirical suudy on different earnings management behavior of listed companies in China under the different condition, finally proposes economic consequnces takes to our enlightment.