从上市公司补充更正公告看新准则执行:推测与证据

企业行为理论和演化理论认为企业是基于能力的学习型组织。面对环境的新变化,除了主导因素动机,企业成员的认知和学习能力、客观条件等都会影响到企业反应的正确性和敏锐性。我国新准则的强制实施是企业经营环境中的一项重大变化,企业的执行也是一个学习和适应的过程。基于理论推测和对企业财务报告补充更正公告的分析检验,证实了新准则虽然总体实施平稳,但也呈现出过渡性和差异性特征,如出错较多和执行不平衡。因此,完善制度建设、加强监管、深入学习是保证新准则实施更顺利的必要措施。

On the Implementation of New Accounting Standards from Correcting Public Notices of Listed Companies:Speculation and Evidence

According to behavioral theory and evolutionary theory, an enterprise is a learning organization based on the capacity. Facing new changes of the environment, besides the motive as a leading factor, cognition and learning capacities of enterprise members, as well as objective conditions will have effects on the correctness and acuition of the enterprise reflection. While the mandatory enforcement of new accounting standards is a great change in the environment where enterprises do businesses, the implementa...