制度环境对会计准则执行的影响研究

The Effects of Institutional Environment on Enforcement of Accounting Standards

本文以2007～2009年沪深A股上市公司数据为研究样本,实证检验了制度环境对会计准则执行的影响。选取地区市场化程度、法律保护、政府干预以及社会资本水平作为制度环境因素解释变量,以盈余管理水平和会计信息披露评级作为会计准则执行效果的替代变量。研究结果表明,地区市场化水平越高、法律保护越好、政府干预越少、社会资本水平越高,则该地区上市公司的会计信息质量越高,从而会计准则在该地区的执行效果就越好。

Based on the data of A-share listed companies from 2007 to 2009,this paper empirically examines the effects of institutional environment on enforcement of accounting standards.We select regional degree of marketization,legal protection,government intervention and social capital as the explanatory variables studied,substitute earnings quality and financial disclosure quality which are typical representatives of accounting information quality for effectiveness of enforcing accounting standards.The results show that higher regional degree of marketization,better legal protection,less government intervention and higher social capital level will bring higher accounting information quality,which indicates better enforcement of accounting standards in that region.