会计制度变迁与盈余稳健性:一项理论分析

本文从制度层面对会计制度变迁与盈余稳健性进行了理论分析,并着重从我国的制度背景分析了我国会计制度中稳健性原则强化的原因,西方国家会计稳健性提高的主要因素很难为其提供解释。以盈余为基础的监管和评价制度是我国会计制度中稳健性原则强化的外在制度原因,而根本原因是稳健性原则的运用作为一种财务报告机制可以改善公司的盈余质量,并强化对投资者利益的保护。

A Theoretical Analysis of Earnings Conservatism: Based on the Change of China Accounting System

This paper undertakes the theoretical analysis of earnings conservatism from the aspect of the institutional change,and focuses on the explanation of the enhancement of the conservatism principle in accounting system.We find that the main explanations for the increase of firm's accounting conservatism in west countries are difficult to explain the enhancement of the conservatism principle in Chinese accounting system reform.The institutional reason is the special regulation arrangement based on the firm's profitability in our capital market.We also conclude that the conservatism principle as a financial reporting mechanism can improve the earning quality and investor protection.