【作者】 冯敏；

【导师】 姜锡明；

【作者基本信息】 新疆财经大学 ， 会计学， 2009， 硕士

【副题名】基于应计项目/现金流相关性模型的研究

【摘要】 稳健性原则的运用可以起到抑制各种机会主义报告行为、降低契约成本的作用。因此,会计盈余的稳健性是会计信息质量的重要表征。自改革开放,特别是上世纪90年代以来,在国内经济转轨需求和国际趋同压力的共同推动下,我国进行了一系列会计制度改革。而会计的稳健性是会计制度改革追求的重要目标。然而,会计制度改革的效果还受制于其执行机制所提供的支撑系统。因此在我国当前制度环境约束下,会计制度对稳健性原则的运用以及对其强调程度的变化是否能真正体现在我国上市公司的会计实务当中还需要检验。本文以1998—2008年中国A股上市公司为研究样本,采用Ball(2005)应计项目/现金流相关性模型,考察我国上市公司会计盈余稳健性是否存在,以及稳健性水平是否随着会计制度对稳健性原则应用的强调程度的变化而变化。研究结果显示,1998—2008年期间上市公司会计盈余稳健性是存在的;《企业会计制度》(2001)的实施意在提高我国上市公司会计盈余稳健性,但2001—2006年盈余稳健性水平相较于1998—2000年却明显降低;《企业会计准则》(2006)相对弱化了稳健性原则运用,2007—2008年我国上市公司会计盈余稳健性水平相对于2001—2006年期间有小幅降低。研究结果表明,总体来看我国会计制度中对稳健性原则的运用在我国上市公司的会计实务中得到了体现。但从变化趋势来看,二者之间仍然缺乏相对稳定的联系。更多还原

【Abstract】 Conservatism may play the role of suppressing each kind of opportunism behavior, reducing the contract cost. Therefore, Accounting Earnings Conservatism is the important attribute of accounting information quality.Since from the reform and open policy, specially in the 1990s, In the domestic economy switch’s demand and international hastens with under the pressure common impetus, our country has carried on a series of accounting system reform. Accountant’s Conservatism is the target of accounting system reform.However, the effect of accounting system’s implementation related with carrying the mechanism. Therefore , under the restraining of our system environment, Accounting system to conservatism utilization and emplacing degree change whether can manifest truly in the listed company’s accounting practice which needs to examine.This article take studies sample as A listed company in China from1998 to 2008. Uses Ball (2005) Accruals/Cash flow relevant model, Inspects Accounting Earnings Conservatism whether to exist in listed company. As well as steady level whether to change along with the accounting system emphasis conservatism. Findings demonstration, Accounting Earnings Conservatism is the existence in listed company in 1998-2008 year period. "Business accounting System" (2001) intends to enhances Accounting Earnings Conservatism which implement in period of 2001-2006 years ,but Compares obviously reduces in 1998-2000 years. "Business accounting Criterion" (2006) which attenuate conservatism in period of 2007-2008 years, have the small scale to reduce conservatism level compare with 2001-2006 period’s in our listed company.The findings indicated, conservatism in accounting system has manifested in listed company. But looking from the change tendency, between the two still lacked the relative stabilization the relation.更多还原