会计准则的规则化条款及其后果——来自软件行业收入确认政策选择的证据
发布时间：2018-12-11 06:19
【摘要】：我国2007年实施的新会计准则总体上采取原则导向,但仍存在着较为规则化的条款。笔者考察了新准则中一项规则化条款对受该条款约束的软件公司收入确认政策选择的潜在影响。证据显示,在新准则之前,当企业具有较强的软件能力成熟度时,更倾向于按劳务完工百分比法确认收入(即更及时地确认收入);而新准则实施之后,企业经济基础对会计选择的基础作用显著削弱。该证据展示了一项规则化条款的不利经济后果,从而支持在会计准则体系中对原则导向的严格遵循。
[Abstract]:The new accounting standards implemented in China in 2007 generally adopt the principle orientation, but there are still some more regularized provisions. The author examines the potential impact of a regularization clause in the new code on the choice of revenue recognition policies for software companies that are bound by this provision. The evidence shows that prior to the new guidelines, when the enterprise has strong software capability maturity, it is more inclined to recognize the income according to the percentage of labor completion (that is, more timely recognition of income); After the implementation of the new standards, the basic role of enterprise economic base on accounting choice is significantly weakened. The evidence demonstrates the adverse economic consequences of a regularization clause, thus supporting the strict adherence to principle-orientation in the accounting standards system.
【作者单位】： 北方工业大学;中央财经大学;
【基金】：教育部新世纪优秀人才支持计划(NCET-11-0754)
【分类号】：F233
[Abstract]:The new accounting standards implemented in China in 2007 generally adopt the principle orientation, but there are still some more regularized provisions. The author examines the potential impact of a regularization clause in the new code on the choice of revenue recognition policies for software companies that are bound by this provision. The evidence shows that prior to the new guidelines, when the enterprise has strong software capability maturity, it is more inclined to recognize the income according to the percentage of labor completion (that is, more timely recognition of income); After the implementation of the new standards, the basic role of enterprise economic base on accounting choice is significantly weakened. The evidence demonstrates the adverse economic consequences of a regularization clause, thus supporting the strict adherence to principle-orientation in the accounting standards system.
【作者单位】： 北方工业大学;中央财经大学;
【基金】：教育部新世纪优秀人才支持计划(NCET-11-0754)
【分类号】：F233
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