准则变迁和融资压力对财务报告透明度的影响研究——从贷款企业信息质量看银行业信用风险

发布时间：2019-05-27 20:57

【摘要】：本文针对2006准则实施后,我国部分上市公司中出现的长期股权投资规模增长幅度与投资收益增长幅度差异较大的现象,从企业债务融资压力的角度,分析了该现象背后存在的会计盈余操控手段的变化,和该现象对财务报告透明度的影响。研究结果发现会计驱动下的长期股权投资造成了财务报告透明度下降,当企业存在债务融资压力时该现象尤为明显。由于银行授信决策受到融资企业信息质量较低的影响,银行业面临着更大的信用风险,其财务报告透明度与贷款发放行业的透明度正相关。因此,本文建议应调整对长期股权投资的会计处理方法,同时加强对上市公司投资对象的强制性审计,以防范我国的金融风险。
[Abstract]:After the implementation of the 2006 criterion, this paper aims at the phenomenon that the growth range of long-term equity investment scale and the increase of investment income in some listed companies in China are quite different from the point of view of corporate debt financing pressure. This paper analyzes the changes of accounting earnings manipulation methods behind this phenomenon and the influence of this phenomenon on the transparency of financial reports. The results show that the long-term equity investment driven by accounting results in the decrease of financial reporting transparency, especially when there is debt financing pressure. Because the credit decision of banks is affected by the low information quality of financing enterprises, the banking industry is facing greater credit risk, and the transparency of its financial report is positively related to the transparency of the loan issuing industry. Therefore, this paper suggests that the accounting treatment of long-term equity investment should be adjusted, and the mandatory audit of the investment objects of listed companies should be strengthened in order to prevent the financial risks in our country.
【作者单位】：南开大学商学院;哈尔滨商业大学;天津财经大学商学院;
【基金】：教育部人文社会科学研究规划项目(11YJA790004) 教育部哲学社会科学研究重大项目(09JZD0016)的资助
【分类号】：F832.51;F233;F224

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