上市公司自愿性会计政策变更趋势与特征——2003年至2009年数据

发布时间：2018-04-15 15:19

本文选题：自愿性会计政策变更 + 趋势　；参考：《财会通讯》2012年15期

【摘要】：本文对2003年至2009年我国A股上市公司自愿性会计政策变更趋势与特征进行了分析。结果发现:上市公司进行自愿性会计政策的现象比较普遍,这种现象在2006年新公司法实施前后得到了有效控制,但在2007年实施原则导向的新会计准则以后,进行自愿性会计政策变更的比例呈直线上升趋势;当公司进行自愿性会计政策变更时,相较于未来适用法,更倾向于选择追溯调整法进行调整;公司自愿性会计政策变更对当期利润不产生影响的比重较大,这主要是因为大部分采用追溯调整法的公司并未就该项变更对当期收益的影响进行说明;自愿性会计政策涉及的项目中,固定资产和待摊费用所占的比重最大,其次是长短期投资和存货;企业不再只局限于某一种会计政策变更,而是有选择的进行多种组合",并发症"日趋严重。
[Abstract]:This paper analyzes the trend and characteristics of voluntary accounting policy changes of A-share listed companies in China from 2003 to 2009.The results show that voluntary accounting policies are common in listed companies, which were effectively controlled before and after the implementation of the new company law in 2006, but after the implementation of the new principle-oriented accounting standards in 2007,The proportion of voluntary accounting policy changes is rising in a straight line. When companies make voluntary accounting policy changes, they tend to choose the retroactive adjustment method to adjust it, compared with the future applicable method.The voluntary accounting policy change has no effect on the current profit, which is mainly due to the fact that most of the companies adopting the retroactive adjustment method have not explained the effect of the change on the current earnings.Among the items covered by voluntary accounting policies, fixed assets and unamortized expenses account for the largest proportion, followed by long-term and short-term investments and inventories; enterprises are no longer confined to a single type of accounting policy change,It is a selective combination of ", complications" is becoming more and more serious.
【作者单位】：武汉大学经济与管理学院;
【基金】：国家自然科学基金项目“会计准则国际趋同、应计与真实盈余管理及其经济后果:基于跨国和中国的对比研究”(项目编号:71172206) 教育部人文社会科学研究青年基金项目“投资者保护、诚信与盈余管理”(项目编号:08JC630060)的中期研究成果
【分类号】：F233;F832.51

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