会计准则的规则化条款及其后果——来自软件行业收入确认政策选择的证据

The Rule-based Article in Accounting Standards and Its Consequence:Evidence from Revenue Recognition Choices in the Software Industry

我国2007年实施的新会计准则总体上采取原则导向,但仍存在着较为规则化的条款。笔者考察了新准则中一项规则化条款对受该条款约束的软件公司收入确认政策选择的潜在影响。证据显示,在新准则之前,当企业具有较强的软件能力成熟度时,更倾向于按劳务完工百分比法确认收入(即更及时地确认收入);而新准则实施之后,企业经济基础对会计选择的基础作用显著削弱。该证据展示了一项规则化条款的不利经济后果,从而支持在会计准则体系中对原则导向的严格遵循。

Since 2007, China has implemented a set of principle-based accounting standards, although amongwhich rule-based articles may exist. Based on revenue recognition choices by listed companies in the software in-dustry, this study examines the consequence of a rule-based article. Our evidence indicates that prior to the imple-mentation of new standard, firms are more likely to recognize revenues on a percentage of completion basis （ i. e. ,on a more timely basis） when they are stronger in software integration maturity; however, after the implementationof new standard, the strong association between a firm＇s underlying economics and accounting choice is significantlyweakened. The evidence suggests a negative economic consequence of a rule-based article, thus supporting strictadherence to principles inherent in accounting standards.