上市公司应计质量实证研究

现行财务会计系统主要是基于权责发生制亦即应计制下的历史成本会计,对收入和费用确认时间的基础是实际影响期间而非现金收付发生时间。因此,对应计项目的确认就不可避免地要依赖于管理者和会计人员的主观估计和判断,从而导致应计项目金额与实际现金流金额往往存在不同程度的差异,而历年差异变动的程度可用于度量应计项目的质量。本文以1992-2004年财务数据为样本,对中国A股上市公司应计质量问题进行了研究。

Empirical Research on Accruals Quality of A-Share Listed Companies in China

Current financial accounting system bases on accrual basis and therefore the recognition of revenues and expenses is based on actual influence period instead of the time of cash collection and payment. For that reason, the recognition of accruals has to rely on the subjective estimation and judgment of the management and accountancy, which results in that the accruals deviates from the actual cash flow to various extents. The standard deviation of residuals in 5 years can be used to measure the quality of accruals. This dissertation is research on accruals quality of A-share listed companies in China.