中国会计准则执行机制建设研究

发布时间：2018-03-25 07:45

本文选题：会计信息质量　切入点：会计准则执行机制　出处：《天津财经大学》2013年硕士论文

【摘要】：近年来,在经济全球化的背景下,为了增强我国资本市场融资能力,改善企业财务报告质量,保护投资者利益,我国开展了会计准则国际化的工作。然而在六年后的今天,我国上市公司会计信息质量状况仍然不容乐观。2011年,我国证券监督管理委员会对上市公司的年报监管通报显示：沪深两市交易所2011年年报审核分析工作一共关注了9053个问题,其中财务会计问题占比58%,会计信息质量问题突出。实证会计理论所提出的三大假设及经济后果观认为：公司管理层会基于薪酬、债务契约、政治成本等动机在会计准则执行过程中对会计政策进行选择,导致会计准则执行的扭曲。因此,在对会计准则进行国际化的同时,不应当忽略对于会计准则执行机制的建设,这两项工作的施行应当保持并行不悖。该研究拟使用规范与实证研究相结合的方法,针对如何构建我国会计准则执行机制问题进行研究。首先在对国内外相关文献进行回顾的基础上,综合阐述了构建会计准则执行机制的理论基础,对会计准则执行机制内涵、三个主要构成部分进行了定义、分析；其次,基于2002-2011年度沪深两市A股市场上市公司的年度财务报告数据,利用回归分析等实证研究方法对上市公司财务报告价值相关性进行检验,以衡量会计信息质量。实证研究结果表明,单一的对会计准则进行国际化并不能够带来会计信息质量的提高,相关机构需要同时构建会计准则执行机制以保证会计准则的实施；最后,通过对英国财务报告审核委员会(FRRP)和英国《2006年公司法》、美国《《萨班斯-奥克斯利法案》和上市公司会计监察委员会(PCAOB)等构成英美会计准则执行机制的主体进行分析,以期为我国自身会计准则执行机制建设提供建议。
[Abstract]:In recent years, under the background of economic globalization, in order to enhance the capital market financing ability of our country, improve the quality of enterprise financial report and protect the interests of investors, our country has carried out the work of internationalization of accounting standards. The quality of accounting information of listed companies in China is still not optimistic. In 2011, the report of China Securities Regulatory Commission on the annual report of listed companies showed that the annual report audit and analysis work of Shanghai and Shenzhen stock exchanges in 2011 focused on 9053 issues. Financial accounting problems account for 58%, accounting information quality problems stand out. The three assumptions and economic consequences of empirical accounting theory suggest that company management will choose accounting policies in the process of implementing accounting standards based on the motivation of compensation, debt contract, political cost and so on. Therefore, while internationalizing accounting standards, we should not ignore the construction of the implementation mechanism of accounting standards, and the implementation of these two tasks should be kept parallel. This study uses the method of combining normative and empirical research to study how to construct the implementation mechanism of accounting standards in China. First of all, based on the review of relevant literature at home and abroad, This paper comprehensively expounds the theoretical basis of constructing the implementation mechanism of accounting standards, defines and analyzes the three main components of the implementation mechanism of accounting standards. Based on the annual financial report data of listed companies in Shanghai and Shenzhen A-share markets in 2002-2011, the correlation of financial reporting value of listed companies is tested by means of regression analysis and other empirical research methods. In order to measure the quality of accounting information, the empirical results show that the internationalization of accounting standards alone can not improve the quality of accounting information, the relevant institutions need to construct the implementation mechanism of accounting standards at the same time to ensure the implementation of accounting standards; Finally, through the analysis of the FRRP of the Financial report Review Committee of the United Kingdom, the Company Law of 2006, the Sarbanes-Oxley Act of the United States and the Accounting Supervisory Board of listed companies (PCAOB), this paper analyzes the main bodies that constitute the enforcement mechanism of the British and American accounting standards. In order to provide suggestions for the implementation mechanism of our own accounting standards.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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