文档介绍：中国财务会计研究综述 A Review of Financial Accounting Research in China
陈晓蔡祥李静
结构 Outline
分析框架
Framework
文献评述 Literature Review
中国实证财务会计研究中存在的基本问题 Weakness in current research
中国实证会计研究的未来发展方向 Future Directions
中国实证研究的发展 Development of Empirical Accounting Research in China
我国实证研究发展的原因
Driving Forces
证券市场的发展为实证研究提供了丰富的课题和数据
Development of capital market
海外学者的推动
Efforts of Oversea Scholars
博士生教学方式的变革
Trian Reform of PhD Program
会计信息的编报视角 Financial Reporting Perspective
会计制度的选择与影响
Accounting System Choice
盈余管理
Earnings Management
会计政策选择
Accounting Policy Choice
盈利预测
Earnings Forecast
会计制度的选择与影响 Choice of Accounting Policy and Its Impact
研究内容:会计准则的差异及其影响
Difference and Impact of Accounting Standards: CAS vs IAS
主要文献: Literature
李树华(1997);
李东平(1999);
Lin,Chen(1999);
Chen,Gul和Su(1999);
李东平(2000a) ;
李东平(2000b) ;
主要发现 Main Findings
B股和H股公司税后净利润的境内外报告存在着巨大的差异;
Significant difference in reported earnings based on CAS and IAS for B-share and H-panies
这种差异具有逐渐下降的趋势;
The difference is decreasing over years
境内外会计师事务所的关系对于净利润差异具有比较重要的影响;
The difference is affected by the relationship between domestic and oversea auditors
局限性 Limitations
在差异的截面解释上,基本上是从会计制度与审计师的层面寻求原因,对于上市公司本身的行为动机则考虑不够;
Cross-sectional explanations focus on the accounting system and auditor, while ignore the motivation of panies
上述研究主要着眼于并行采用的不同会计体系对于会计数据所产生的影响,寻求的是信息横向可比性的增强,对于这种体系本身的纵向变革所产生的总体效应仍然缺乏了解;
Need to understand the overall effect of the system change (introduction of accounting standards to existing system)
盈余管理与会计政策选择 Earnings Management and Accounting Policy Choice
盈余管理的研究往往从某种特定的经济动机出发,寻找盈余管理动机存在的证据及其方式;
Earnings Management research try to find evidence of existence and methods of earnings management by focusing on specific economic incentive
会计政策选择的研究则是从具体的选择结果出发,探讨特定会计政策背后的经济动机;
Accounting Policy Choice analyzes the incentive based on the policy chosen
盈余管理动机 Incentive of Earnings Management
西方 Western
资本市场动机;
Capital Market Incentive
基于会计盈余数据的契约动机;
Contract based