自发性会计变更与强制性会计变更相关性——基于2007年新会计准则执行后的检验

The Relationship between Voluntary Accounting Changes and Mandatory Accounting Changes: A Test Based on the New Accounting Standard of 2007

本文以2007年上市公司1498家发生自发性会计变更的公司为样本,对自发性会计变更与强制性会计变更的相关性进行研究。研究发现2007年发生自发性会计变更的公司之所以主要进行调减利润的变更,造成与当年强制性会计变更相关性不复存在的原因是大亏公司的大清洗动因所致。同时发现公允价值计量确实成为上市公司调节利润的重要手段,并为抵消上市公司调减利润自发性会计变更对当期利润的影响作出了最大的贡献。93家调减利润自发性会计变更公司中,有24家公司(调减利润数额占93家的88.96%)通过公允价值变动损益数额来弥补。

This paper is a study of the relationship between voluntary accounting changes and mandatory accounting changes based on the samples of 1498 listed companies, among which voluntary accounting changes happened in 2007. The result shows that the motivation of the general purge in the heavy losing companies is the major reason for the occurrence of voluntary accounting changes in 2007, mainly in the form of reducing their profits, which caused nonexistence of the relativity for mandatory accounting changes at the same year. Meanwhile it is also found that the measurement of fair value has really become the important means to adjust profit by the listed companies, which has also made a great contribution to counteract the impact on the current profit due to the voluntary accounting changes made by the listed companies through reducing their profits. Of 93 companies which have voluntary accounting changes through reducing their profits, 24 companies （the amount of their reduced profits takes up 88.96% of the total of the 93 companies） have made up their lost profits with the amount of variable profit and loss of fair value.