公司特征对会计稳健性的影响

发布时间：2018-08-19 15:22

【摘要】：会计稳健性最早产生于民商法,至今已经发展了近600年的时间,而对其存在性及其对企业的影响的研究却始于20世纪90年代,直至21世纪初,才有学者研究会计稳健性的影响因素。目前,会计稳健性作为会计信息质量的要求之一,已被世界主要国家列入会计准则之中,各国家对稳健性原则的要求也在强化之中。而资产专用性、公司规模和企业性质作为特殊的公司特征能够影响公司内外部的治理水平,从而影响企业的稳健性水平。本文先通过国内外研究文献回顾,发现较少有文章对此三者与稳健性的关系进行研究,因此,本文将此主题作为本文的研究方向。接着,采用契约理论、产权理论和公司治理的相关知识进行分析,并结合我国的实际情况,分析了会计稳健性同这三个公司特征因素方面的关系,提出三个研究假设。同时,本文采用学术界比较认可的Basu模型,通过实证检验,根据数据结果,得出公司特征与会计稳健性的关系为：(1)资产专用性程度越高,会计稳健性水平越高；(2)公司规模越大,会计稳健性水平越高；(3)相对于非国有企业而言,国有企业的会计稳健性程度较低。由于改善企业的会计稳健性水平可以提高企业的信息质量和企业价值,因此本文最后在结合我国实际情况及实证研究得到的结论的基础上,从公司和政策两个层面出发,对提高企业的会计稳健性程度提供了一些建议,并总结了本文的局限性,提出了未来可以改进的方向。
[Abstract]:Accounting conservatism originated from civil and commercial law and has been developed for nearly 600 years. However, the study of its existence and its impact on enterprises began in the 1990s. Until the early 21st century, only scholars have studied the influencing factors of accounting conservatism. Major countries are listed in accounting standards, and the requirements of conservatism are also being strengthened. Asset specificity, firm size and firm nature, as special corporate characteristics, can affect the internal and external corporate governance level, thus affecting the level of corporate conservatism. Few articles have studied the relationship between accounting conservatism and conservatism. Therefore, this paper takes this topic as the research direction of this paper. Then, it uses contract theory, property right theory and corporate governance knowledge to analyze the relationship between accounting conservatism and the three characteristics of the company. At the same time, this paper uses the Basu model which is accepted by the academia, and through empirical test, according to the data results, the relationship between corporate characteristics and accounting conservatism is as follows: (1) the higher the degree of asset specificity, the higher the level of accounting conservatism; (2) the larger the company, the higher the level of accounting conservatism; (3) relative to non-state-owned enterprises. As far as industry is concerned, the accounting conservatism of state-owned enterprises is low. Because improving the level of accounting conservatism of enterprises can improve the information quality and enterprise value of enterprises, this paper finally combines the actual situation of our country and the conclusions of empirical research on the basis of the two levels of companies and policies to improve the accounting conservatism of enterprises. It provides some suggestions and summarizes the limitations of this paper, and proposes directions for improvement in the future.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275

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