中国企业会计准则实施、政府环保补助与企业价值创造——基于重污染企业的经验研究
发布时间：2018-07-22 14:54
【摘要】：本文以2007年中国企业会计准则实施为背景,以重污染企业为研究样本,研究会计准则中政府环保补助规定实施对企业价值的影响及其作用路径。研究发现,中国企业会计准则实施有利于企业获得政府环保补助,同时政府环保补助增加有助于提升企业价值。即政府环保补助在企业会计准则实施与企业价值创造二者关系中发挥中介作用。本文既为研究中国会计准则实施的经济后果及企业价值创造的影响因素提供了新的思路和视角,又为丰富和完善会计准则理论和企业价值理论提供微观经济基础的实证支持。
[Abstract]:This paper takes the implementation of accounting standards for Chinese enterprises in 2007 as the background, taking heavily polluted enterprises as the research samples, to study the impact of the implementation of government environmental subsidy regulations on the enterprise value and its action path in accounting standards. The study found that the implementation of accounting standards for Chinese enterprises is conducive to obtaining government subsidies for environmental protection, while increasing government subsidies for environmental protection helps to enhance the value of enterprises. That is, government environmental subsidy plays an intermediary role in the relationship between enterprise accounting standards and enterprise value creation. This paper not only provides a new idea and perspective for the study of the economic consequences of the implementation of accounting standards in China and the factors affecting the creation of enterprise value, but also provides empirical support for enriching and perfecting the theory of accounting standards and the theory of enterprise value.
【作者单位】： 东北财经大学会计学院;郑州航空工业管理学院会计学院;
【基金】：郑州航空工业管理学院研究生教育创新计划基金项目“中国企业会计准则的的环保效应对企业价值的影响”(项目编号2015CX003) 河南省普通高等学校人文社会科学重点研究基地资助项目(项目编号20121011)
【分类号】：F406.7;F425;F812.45
[Abstract]:This paper takes the implementation of accounting standards for Chinese enterprises in 2007 as the background, taking heavily polluted enterprises as the research samples, to study the impact of the implementation of government environmental subsidy regulations on the enterprise value and its action path in accounting standards. The study found that the implementation of accounting standards for Chinese enterprises is conducive to obtaining government subsidies for environmental protection, while increasing government subsidies for environmental protection helps to enhance the value of enterprises. That is, government environmental subsidy plays an intermediary role in the relationship between enterprise accounting standards and enterprise value creation. This paper not only provides a new idea and perspective for the study of the economic consequences of the implementation of accounting standards in China and the factors affecting the creation of enterprise value, but also provides empirical support for enriching and perfecting the theory of accounting standards and the theory of enterprise value.
【作者单位】： 东北财经大学会计学院;郑州航空工业管理学院会计学院;
【基金】：郑州航空工业管理学院研究生教育创新计划基金项目“中国企业会计准则的的环保效应对企业价值的影响”(项目编号2015CX003) 河南省普通高等学校人文社会科学重点研究基地资助项目(项目编号20121011)
【分类号】：F406.7;F425;F812.45
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