企业规模、股权性质与新会计准则执行效果——基于会计信息价值相关性视角

Firm Size,Ownership Type and the Implementation of New Chinese Accounting Standards:From the Perspective of Value Relevance of Accounting Information

基于2007年中国新会计准则与国际会计准则趋同的背景,本文检验了企业规模和股权性质如何影响新会计准则的执行效果。研究发现,企业规模较大和实际控制人为国有的上市公司更好地获得了会计准则变更的益处;在控制规模和股权性质后,上市公司利润表的价值相关性显著提高,但资产负债表的相关性提升不显著。研究结论为优化我国会计准则发展策略提供了依据。

Based on the convergence of the new Chinese accounting standards and international accounting standards,the paper tests the effect of firm size and stock rights nature on the performance of the new Chinese accounting standards.The result shows that those listed companies with larger scale or actually controlled by central government can benefit from the accounting standards modification more easily.After the scale and stockholder's rights nature are controlled,the value relevance of profit statement of those listed companies is improved evidently,while the value relevance of balance sheet holds the line.