企业会计准则实施后的相关性质量分析——沪市A股2007年报数据检验

An Analysis of Relevance Quality after Implementing Enterprise Accounting Standard——A Verification of Annual Report Data for Shanghai A Shares in 2007

2007年我国上市公司实施了全新的会计准则体系,会计信息质量尤其是相关性是否得到改善,备受关注。本文以沪市2007年报数据为样本,采用三个模型分别从资产负债表的相关性、利润表的相关性以及资产负债表和利润表的联合相关性,检验了《企业会计准则2006》实施前后上市公司会计信息价值相关性的变动。结论是:无论从资产负债表或利润表的相关性、还是从资产负债表和利润表的联合相关性的检验,2007年我国会计信息的相关性质量比2006年有所提高,但提高的效果不太明显。

In 2007, Chinese listed companies implemented the new system of accounting standard. It is a matter of considerable concern whether the quality of accounting information, especially the relevance, is improved or not. With the annual report data in Shanghai stock exchange in 2007, based on the three models respectively from the relevance of balance sheet, the relevance of income statement and the joint relevance between balance sheet and income statement, this paper tests the changes in value relevance of accounting information in listed companies before and after the implementation of Enterprise Accounting Standard （2006）. The conclusion is that from the test on the relevance of either balance sheet or income statement and from the test on the joint relevance between balance sheet and income statement, Chinese relevance quality of accounting information is better in 2007 than in 2006, but the effect is not obvious.