新会计准则实施对我国上市公司利润操纵的影响
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摘要
会计准则作为反映经济活动,明确产权关系,规范收益分配的专业技术标准,是市场经济“游戏规则”和国家经济法规的重要组成部分。2006年2月15日,财政部发布了包括1项基本准则和38项具体准则在内的一整套会计准则体系,新会计准则于2007年1月1日起在上市公司中执行,其他企业鼓励执行,新会计准则体系的建立,顺应我国经济快速发展和国际化的需要,新会计准则的实施会极大地提高会计信息的质量,将有力地规范会计工作秩序和会计行为,提高我国会计信息质量,满足投资者、债权人、政府等利益相关者对会计信息的需求,维护社会公众利益,它充分地考虑了我国特殊的经济环境和会计环境,修订了若干业务核算准则,有些甚至是根本性的变革.执行新会计准则后,会对企业经济业务的确认,计量和披露产生影响,进而影响企业利润操纵。任何事物的发展都有一个循序渐进的过程,会计准则也一样。新准则的一些规定仍然可能引起企业利润操纵行为并且其操纵手法还会有新变化。本文拟在归纳分析在原会计准则下企业操纵利润的通常手段的基础上,探讨新会计准则对企业利润操纵的制约及存在的新操纵空间。其中新会计准则的制定背景、新旧会计准则对比分析等问题贯穿全文始终,本文得出一些的结论,从而为我国上市公司利润操纵行为的有效遏制提供一些借鉴。
Accounting standards as a reflection of economic activity, clearing property rights and standardizing the distribution of proceeds are the professional technical standards, It's the market economy "the game rule" and the state economy laws and regulations'important component. The accounting standard take the reflection economic activity, are clear about the property right relations, the standard income distribution's specialty technical standards, on February 15,2006, Ministry of Finance had issued one whole set accounting standards system including 1 basic maxim and 38 concrete criterion's, the new accounting standards carry out in January 1,2007 in listed companies, other enterprises are encouraged to carry out, the new accounting standards system's establishment, complies with our country economy fast development and the internationalization need, the new accounting standards' implementation will enhance the accounting information enormously the quality, powerfully the standard accountancy order and accountant's the behavior, will improve our country accounting information quality, will meet investors, creditors, government and other stakeholders on the demand for accounting information, will maintain the social public benefit, it had considered fully our country special economic environment and accounting environment, had revised certain records management criterion, New criterion's some stipulations still possibly caused the profit of enterprise adjustment behavior, and its adjustment technique will also have the new change. This article plans in the induction analysis the profit of enterprise adjustment under the original accounting standards in the usual method foundation, discusses the new accounting standards to the profit of enterprise adjustment restriction and the existence new adjustment space. And new questions and so on accounting standards' formulation background, new old accounting standards contrastive analysis pass through the full text throughout,This article draws some conclusions, thus provides some reference for China's listed companies profit manipulation of the effective containment.
Accounting standards as a reflection of economic activity, clearing property rights and standardizing the distribution of proceeds are the professional technical standards, It's the market economy "the game rule" and the state economy laws and regulations'important component. The accounting standard take the reflection economic activity, are clear about the property right relations, the standard income distribution's specialty technical standards, on February 15,2006, Ministry of Finance had issued one whole set accounting standards system including 1 basic maxim and 38 concrete criterion's, the new accounting standards carry out in January 1,2007 in listed companies, other enterprises are encouraged to carry out, the new accounting standards system's establishment, complies with our country economy fast development and the internationalization need, the new accounting standards' implementation will enhance the accounting information enormously the quality, powerfully the standard accountancy order and accountant's the behavior, will improve our country accounting information quality, will meet investors, creditors, government and other stakeholders on the demand for accounting information, will maintain the social public benefit, it had considered fully our country special economic environment and accounting environment, had revised certain records management criterion, New criterion's some stipulations still possibly caused the profit of enterprise adjustment behavior, and its adjustment technique will also have the new change. This article plans in the induction analysis the profit of enterprise adjustment under the original accounting standards in the usual method foundation, discusses the new accounting standards to the profit of enterprise adjustment restriction and the existence new adjustment space. And new questions and so on accounting standards' formulation background, new old accounting standards contrastive analysis pass through the full text throughout,This article draws some conclusions, thus provides some reference for China's listed companies profit manipulation of the effective containment.
引文
[1]中华人民共和国财政部.企业会计准则.2006[M].北京：经济科学出版社,2006
[2]黄光松,石文先,胡家望等.最新企业会计准则导读与比较[M].上海：上海财经大学出版2006
[3]威廉姆司可脱(William R. Scott)著.陈汉文等译.财务会计理论[M].北京：机械工业版社,2000
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[6]任春艳等.上市公司盈余管理与会计准则制定[M].北京：中国财政经济出版社,2004
[7]李吉栋.上市公司盈余管理分析.北京：经济管理出版社,2006
[8]李严.关于利润与盈余管理关系的探讨[J].现代会计,2006,(1)
[9]王桂玲.新企业会计准则对企业业绩的影响分析[J],2007,(1)
[10]德力格尔.新会计准则对上市公司盈余信息的影响分析[J],2006,(2)
[11]白莉.论新会计准则对国内上市公司财务状况和经营业绩的重大影响[J],2007,(1)
[12]陈旭东.新会计准则环境下传统利润操纵方法的命运分析[J],2006,(10)
[13]张艳.新会计准则实施后上市公司财务监管研究.理论专题.2006,(12)
[14]张丽.我国上市公司利润操纵及其防范措施.企业论坛,2006,(10)
[15]涂亨.上市公司利润操纵动机、方式与途径以及防范.理财广场,2007,(12)
[16]吴珊.新会计准则与财务决策论坛综述.会计研究,2006,(9)
[17]Patricia M. Dechow, Richard G. Sloan. Causes and Consequences of Earnings Manipulation[J]Contemporary Accounting Research Spring,1996, (13)
[18]吴水澎,毕秀玲.论政府对会计监管的必要性、缺陷和效果.厦门大学学报(哲学社会科版),2002,(4)
[19]黄世忠,杜兴强,张胜芳.市场、政府与会计监管[J].会计研究,2002,(12)
[20]余恕莲.新会计准则实施效果与国际准则再比较.会计师,2007,(2)
[21]周道许.现代金融监管体制研究.北京：中国金融出版社2000年版
[22]王明虎.上市公司会计利润操纵的成本与收益分析[J].财贸经济,2004,(7)
[23]中国会计学会.会计监管专题(2002).北京：中国财政经济出版社,2003：1-27
[24]任春艳.上市公司盈余管理与会计准则制定[M].北京：中国财政经济出版社, 2004：94-105
[25]中国会计学会.会计信息失真的现状成因与对策研究——上市公司利润操纵实证研究[M].北京：中国财政经济出版社,2002：5-27
[26]中华人民共和国财政部.企业会计准则——应用指南2006.北京：中国财政经济出版社,2006
[27]汤云为,钱逢胜.会计理论.上海：上海财经大学出版社,2005
[28]张鹏,侯苏单.企业补贴收入的操纵性研究[J].内钢科技,2007,(2).50
[29]胡晶.新会计准则政府补助诌议[J].决策探索,2006,(11)：56-57
[30]戚明.新会计准则对企业利润操纵空间的影响[J].山东经济,2007,(3)：158-160
[31]牛丽静.新会计准则有可能增加上市公司操纵利润手段[J].财经时报.2006,(3)
[32]邹虹.新会计准则扩大利润操纵空间[J].证券时报,2006,(3)
[33]Dechow and Donglas J. Skinner. Earnings Management: Reconciling the Views of Accounting Academics, Practioners, and Regulators[J].Accounting Horizons.2000.14
[34]RonaldA. Dye Earning management in an overlapping generation model, Journal of Accounting Research,2000,26:195-235
[35]Healy. The Effect of Bonus Schemes on Accounting and Decisions. Journal of Accounting and Economic, April.2003:85-102
[2]黄光松,石文先,胡家望等.最新企业会计准则导读与比较[M].上海：上海财经大学出版2006
[3]威廉姆司可脱(William R. Scott)著.陈汉文等译.财务会计理论[M].北京：机械工业版社,2000
[4]肖时庆.上市公司财务报告粉饰防范体系研究[J].会计研究,2000(5)：45-48
[5]阎达五等.上市公司利润操纵行为的财务指标特征研究[J].财务与会计,2001,(10)：36-38
[6]任春艳等.上市公司盈余管理与会计准则制定[M].北京：中国财政经济出版社,2004
[7]李吉栋.上市公司盈余管理分析.北京：经济管理出版社,2006
[8]李严.关于利润与盈余管理关系的探讨[J].现代会计,2006,(1)
[9]王桂玲.新企业会计准则对企业业绩的影响分析[J],2007,(1)
[10]德力格尔.新会计准则对上市公司盈余信息的影响分析[J],2006,(2)
[11]白莉.论新会计准则对国内上市公司财务状况和经营业绩的重大影响[J],2007,(1)
[12]陈旭东.新会计准则环境下传统利润操纵方法的命运分析[J],2006,(10)
[13]张艳.新会计准则实施后上市公司财务监管研究.理论专题.2006,(12)
[14]张丽.我国上市公司利润操纵及其防范措施.企业论坛,2006,(10)
[15]涂亨.上市公司利润操纵动机、方式与途径以及防范.理财广场,2007,(12)
[16]吴珊.新会计准则与财务决策论坛综述.会计研究,2006,(9)
[17]Patricia M. Dechow, Richard G. Sloan. Causes and Consequences of Earnings Manipulation[J]Contemporary Accounting Research Spring,1996, (13)
[18]吴水澎,毕秀玲.论政府对会计监管的必要性、缺陷和效果.厦门大学学报(哲学社会科版),2002,(4)
[19]黄世忠,杜兴强,张胜芳.市场、政府与会计监管[J].会计研究,2002,(12)
[20]余恕莲.新会计准则实施效果与国际准则再比较.会计师,2007,(2)
[21]周道许.现代金融监管体制研究.北京：中国金融出版社2000年版
[22]王明虎.上市公司会计利润操纵的成本与收益分析[J].财贸经济,2004,(7)
[23]中国会计学会.会计监管专题(2002).北京：中国财政经济出版社,2003：1-27
[24]任春艳.上市公司盈余管理与会计准则制定[M].北京：中国财政经济出版社, 2004：94-105
[25]中国会计学会.会计信息失真的现状成因与对策研究——上市公司利润操纵实证研究[M].北京：中国财政经济出版社,2002：5-27
[26]中华人民共和国财政部.企业会计准则——应用指南2006.北京：中国财政经济出版社,2006
[27]汤云为,钱逢胜.会计理论.上海：上海财经大学出版社,2005
[28]张鹏,侯苏单.企业补贴收入的操纵性研究[J].内钢科技,2007,(2).50
[29]胡晶.新会计准则政府补助诌议[J].决策探索,2006,(11)：56-57
[30]戚明.新会计准则对企业利润操纵空间的影响[J].山东经济,2007,(3)：158-160
[31]牛丽静.新会计准则有可能增加上市公司操纵利润手段[J].财经时报.2006,(3)
[32]邹虹.新会计准则扩大利润操纵空间[J].证券时报,2006,(3)
[33]Dechow and Donglas J. Skinner. Earnings Management: Reconciling the Views of Accounting Academics, Practioners, and Regulators[J].Accounting Horizons.2000.14
[34]RonaldA. Dye Earning management in an overlapping generation model, Journal of Accounting Research,2000,26:195-235
[35]Healy. The Effect of Bonus Schemes on Accounting and Decisions. Journal of Accounting and Economic, April.2003:85-102