新收入准则对互联网企业盈余管理的影响

The Impact of the New Revenue Standard on Surplus Management in Internet Companies

作为新兴产业之一的互联网企业,在业务模式和管理方面与传统企业存在着较大差异,实现互联网企业高质量发展是近年来学术界积极探讨的话题。由于会计信息质量对企业经营管理具有重要影响,因此文章将企业盈余管理程度作为评价企业会计信息质量的重要指标体系,使用动态面板数据模型对中国互联网企业2016-2021年的财务数据进行回归分析,从而估计和评价新会计收入准则对互联网企业盈余管理的影响,并对其如何降低互联网企业的盈余管理程度、真正改善会计信息品质等问题进行深入分析。研究发现,新收入准则凭借更为规范的收入确认和计量的方法,能够显著减少互联网企业出于主观原因在会计收益信息上的控制或调整,抑制企业为达到自身利益最大化而构造虚假会计信息的行为,最终对企业的盈余管理形成负面影响,有利于互联网企业未来的长远发展。

As one of the emerging industries,there are huge differences between Internet enterprises and traditional enterprises,which are not only reflected in the business model but also in the management of enterprises.Since accounting standards will directly affect the surplus management of enterprises,revenue standards,as an important category of accounting standards,are no exception.Therefore,this paper takes the degree of corporate surplus management as an important indicator system for evaluating the quality of corporate accounting information,and uses a dynamic panel data model to regress the financial data of Chinese Internet companies,so as to estimate and evaluate the impact of the new accounting revenue standard on the surplus management of Internet companies,and conduct an in-depth study on how it can reduce the degree of corporate surplus management and truly improve the quality of accounting information.It is found that the new income standard will form a negative impact on the company's surplus management.This paper provides references and suggestions for improving the quality of accounting information,creating a good market environment,and further regulating the surplus management of Internet companies.