新收入准则对企业会计信息质量的影响——基于食品加工行业的研究

The Influence of New Income Criteria on the Quality of Accounting Information——Based on the Research of Food Processing Industry

我国新收入准则实施以来,各个行业在新收入准则的影响下收入的会计处理方式发生了诸多变化,不可避免地对会对会计信息质量产生重大影响,本文聚焦于新收入准则对食品加工行业中企业的会计信息质量的影响,首先介绍新收入准则的特点,将新旧收入准则进行对比,发现新收入准则较旧的更加严谨,收入确认的可核实性更高,其次利用会计信息质量评价模型,具体比较食品加工行业企业会计信息质量在新收入准则实施前后的变化,得出新收入准则的实施对我国食品加工行业中的企业会计信息质量的提高有积极的促进作用,且其促进作用主要表现在会计信息质量要求中的相关性、可靠性以及及时性要求。

Since the implement of the new income standards in China,there have been many changes in income recognition,measurement,recording and reporting in various industries under the influence of the new standards,which will inevitably have important impacts on the quality of accounting information.This article focuses on the influences the new income standards have in the accounting information quality of enterprises in food processing industry.Firstly,introduce the characteristics of the new income standards.Compare the old and new standards then find out the differences between them.Then,use the accounting information quality evaluation model to compare the accounting information quality of specific enterprises before and after the implement of the new income standards,and draw the conclusion that the implement of the new income standards has a positive impact on the improvement of the accounting information quality of food processing enterprises,and the main effect are focused on the quality characteristics of relevance,reliability and timeliness.