建立会计准则执行机制:提高会计信息质量之良策——来自中国A股市场的经验证据

Good Plan of Improving the Quality of Accounting Information through Establishment Enforcement Mechanism of the Accounting Standards:Empirical Evidence on China's A-share Market

对我国A股市场上市公司进行的经验研究证明,自2007年起推行的新企业会计准则并不能显著改善会计信息质量。利用2008-2010年上市公司违规处罚数据,进一步对我国现有会计准则执行机制主要组成部分—对信息违规披露公司处罚方法的效果进行实证研究发现,现有方法的监管效果并不明显,上市公司财务报表造假问题依然严重。由此得出结论,在改进会计准则的同时,应当建立有效的执行机制,才能从根本上提高会计信息质量。为此,应借鉴英美会计准则执行机制,推进我国会计准则执行机制建设。

Using the data of listed companies of China＇s A--share market, this article shows that the implement of the new corporate accounting standards started since 2007 does not obviously improve the quality of accounting information. Furthermore, on the basis of the data of listed com- panies which were punished by China Securities Regulatory Commission （CSRC） during 2008- 2010, we conduct the empirical research on the punishment methods＇ effectiveness to those compa- nies who violate the information disclosure rules, and draw the conclusion that the punishment methods, the main components of our existing accounting standards~ enforcement mechanism, do not have obvious effectiveness, and the fraud problem of financial reports is still severe. Therefore, we need to set up a more effective accounting standards~ enforcement mechanism as we improve the accounting standards, so that we can improve the accounting information quality fundamentally. Lastly, we introduce the American and UK＇s accounting standards enforeement bodies to provide future reference on setting up our own supervision body.