基于新会计准则的上市公司会计盈余稳健性影响分析

Research on Accounting Earnings Conservatism of Listed Companies Base on the New Accounting Standards

稳健性是重要的会计信息质量特征,我国自2007年1月1日起开始施行的新企业会计准则不再以稳健原则为主基调,那么新会计准则的实施是否会降低上市公司会计盈余的稳健性呢?本文以2001年至2008年深沪两市全部A股上市公司作为样本,考察了新会计准则实施前后我国上市公司会计盈余稳健性的变化情况。结果表明:盈利上市公司会计盈余不存在稳健性,亏损上市公司会计盈余存在稳健性;新会计准则实施后上市公司整体会计盈余稳健性下降,这是由于亏损公司会计盈余稳健性的大幅下降,而盈利公司会计盈余稳健性是上升的。

Conservatism is one of the important qualitative characteristics of accounting information. The newBusiness Accounting Standards which come into effect since January 1st, 2007 do not lay stress on the conservatism principle. Then, it is a question whether accounting earnings conservatism ?of listed companies decline after the implement of New Accounting Standards. Previous empirical research drew conflicting conclusions. Based on the sample of Chinese A- share listed companies in Shenzhen and Shanghai stock market from 2001 to 2008, we research on the changes of accounting earnings conservatism of listed companies in our country before and after the implementation of newaccounting standards. The results show that accounting earnings of profit-making listed companies do not have conservatism, while accounting earnings of loss-making listed companies have conservatism; Since the implementation of new accounting standards, accounting earnings conservatism of loss-making companies declines significantly which results in accounting earnings conservatism of listed companies as a whole decline evidently, while earnings conservatism of profit-making companies increases.