收入确认方法与盈余质量——来自软件业上市公司业务分部的证据

发布时间：2018-03-04 08:23

本文选题：收入确认　切入点：盈余质量　出处：《中央财经大学学报》2017年06期 　论文类型：期刊论文

【摘要】：尽管提前确认收入往往被视为一种盈余操纵行为,但也有观点认为提前确认的收入能够反映未来的业绩信息,因此具有更高的盈余质量(Altamuro等,2005)。在软件行业的系统集成业务和定制软件业务存在着收入确认时点不同的两种方法,其中劳务完工百分比法在软件尚未验收结项之前便分期确认收入,商品法则是在软件验收结项时才确认收入,这为检验收入的提前确认伴随着更低还是更高的盈余质量提供了机会。基于2007—2014年我国软件业上市公司披露的业务分部数据,我们发现,不论是系统集成业务还是定制软件业务,采用劳务完工百分比法确认收入时形成的盈余均比采用商品法确认收入时形成的盈余更加平稳;对于系统集成业务,采用劳务完工百分比法还伴随着更显著的盈余持续性。综上,对于我国会计准则允许范围内的两种收入确认方法,分期确认收入的方法能够提供更及时、更平稳和持续性更强的盈余信息。
[Abstract]:While the recognition of income in advance is often seen as a surplus manipulation, there are also views that revenue recognized in advance can reflect future performance information. Therefore, with higher surplus quality, Altamuro et al. 2005. in the software industry, there are two different methods of revenue recognition in systems integration business and custom software business. Among them, the percentage of completion of labor services recognizes the income by stages before the acceptance and acceptance of the software, and the commodity rule recognizes the income only when the software is accepted and completed. This provides an opportunity to test whether revenue recognition is accompanied by lower or higher earnings quality. Based on the business segment data disclosed by listed companies in our software industry from 2007 to 2014, we find that whether it is systems integration business or custom software business, The surplus generated when the income is recognized by the percentage of labor completion method is more stable than that generated by the revenue recognition using the commodity method; for the system integration business, The adoption of the percentage method of labor completion is accompanied by a more significant persistence of earnings. In summary, for the two income recognition methods permitted by our accounting standards, the method of revenue recognition by stages can provide more timely results. More stable and sustained surplus information.
【作者单位】：北方工业大学经济管理学院;中央财经大学会计学院;
【基金】：北方工业大学工商管理优势学科资助项目(项目编号:xn081);北方工业大学科研启动基金
【分类号】：F230

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