高新技术企业认定过程中的会计信息质量研究被引量：9

The Study on Accounting Quality of High-tech Company

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摘要 2009年审计署抽查发现高新技术企业认定中存在不规范行为，但迄今为止，没有实证研究考察高新技术企业在认定过程的会计信息质量问题。本文对高新技术企业认定中的会计收入项目的信息质量问题进行研究，选择享受所得税税收优惠有效期从2008年1月1日开始-2013～12月31日的高新技术企业上市公司为研究对象，发现了高新技术企业在认定过程中会计收入项目存在信息质量问题。研究发现与没有被认定为高新企业的上市公司相比，被认定为高新企业的上市公司本公司在认定前一年有更为激进的收入确认行为。研究结论意味着会计师事务所在高新技术企业专项认定审计中的审计质量需要提高。 The tax credit support firm＇s innovation and the stimulation effect of tax credit depend on the reliability of identification ofhigh-tech companies. Using 539 samples ofhigh-tech companies whose income tax preference period is from 2008 to 2013, we find that high-tech firms prefer to choose premature revenue recognition before identification. The high-tech parent company has higher ＂abnormal discretionary receivables＂ than parent company which was not identified as high-tech enterprise. Previous studies try to find evidence of revenue management by focusing on purpose of earnings management while the revenue management in the determination of high-tech companies is studied by our research. And the quality of R＆D information should be studied for further research.

作者张子余张碧秋王芳

机构地区安徽财经大学会计学院

出处《证券市场导报》 CSSCI 北大核心 2015年第8期9-14,共6页 Securities Market Herald

基金国家社会科学基金项目"高新技术企业认定前后的会计信息质量问题对资源配置效率的影响研究"(15BJY014) 安徽省教育厅自然科学基金重点项目"会计盈余信息质量对资本市场资源配置的影响机理研究"(kj2014a001)的阶段性成果

关键词高新技术企业会计信息质量激进收入确认 high-tech companies, accounting quality, premature revenue recognition

分类号 F830.9 [经济管理—金融学]

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参考文献13

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二级参考文献35

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