政府控制、市场环境与会计稳健性

Government Control,Market Environment and Accounting Conservatism

笔者以2007年～2009年的上市公司为样本,采用樊纲等人编制的中国各地区市场化进程数据及其子数据,考察了政府控制、市场环境与会计稳健性的关系。研究发现,地方政府控制公司的会计稳健性低于中央政府控制的公司,市场环境的改善有利于提高政府控制公司的会计稳健性,地方政府控制公司的会计稳健性受市场环境的影响更大。研究结果表明,减少政府干预并提高市场化进程,有利于提高政府控制公司的会计信息质量。

The author uses the data disclosed by the listed firms from 2007 to 2009 as samples and the data on regional market environment of China worked out by Fan Gang et al（2010） to investigate the relationship among government control, market environment and accounting conservatism. The research finds the accounting conservatism in firms controlled by local government is lower than in firms controlled by central government, the improvement of market environment can increase the accounting conservatism of firms controlled by the government and the accounting conservatism of firms controlled by local government is influenced by the market environment to a greater extent. The findings show that reducing government interference and improving market environment are conducive to tho improvement of the accounting information quality of the firms controlled by the government.