摘 要
随着经济全球化和市场竞争的加剧，企业面临复杂的经营环境，会计政策选择成为企业管理层影响财务报表的重要手段。本研究旨在探讨会计政策选择对企业盈余管理的影响，基于中国A股上市公司2010 - 2020年的数据，采用多元回归分析方法，以修正的Jones模型衡量盈余管理水平，选取固定资产折旧方法、存货计价方法等作为会计政策选择的代理变量。研究发现，不同会计政策选择对盈余管理存在显著影响，其中，加速折旧法相较于直线折旧法更易被用于盈余管理；先进先出法比加权平均法在盈余管理中更具灵活性。进一步研究表明，这种影响在非国有企业中更为明显，且与公司治理水平呈负相关关系。创新点在于首次系统地将多种会计政策选择纳入同一框架进行实证检验，并结合公司治理因素深入剖析其内在机制，为监管机构完善会计准则提供理论依据，也为投资者评估企业会计信息质量提供参考，有助于提高资本市场的资源配置效率。
关键词：会计政策选择 盈余管理 公司治理
Abstract
As economic globalization and market competition intensify, enterprises confront increasingly complex operating environments, making accounting policy choices a significant tool for management to influence financial statements. This study investigates the impact of accounting policy choices on earnings management using data from Chinese A-share listed companies between 2010 and 2020. Employing multiple regression analysis and utilizing the modified Jones model to measure earnings management practices, this research selects depreciation methods for fixed assets and inventory valuation methods as proxies for accounting policy choices. The findings reveal that different accounting policy choices have a significant impact on earnings management. Specifically, accelerated depreciation methods are more likely to be used for earnings management compared to straight-line methods, and the first-in-first-out (FIFO) method exhibits greater flexibility in earnings management than the weighted average method. Further analysis indicates that these effects are more pronounced in non-state-owned enterprises and are negatively correlated with corporate governance levels. The novelty of this study lies in systematically incorporating multiple accounting policy choices into a unified fr amework for empirical testing while integrating corporate governance factors to deeply analyze the underlying mechanisms. This provides theoretical support for regulatory bodies to refine accounting standards and offers investors a reference for evaluating the quality of corporate accounting information, ultimately contributing to enhanced resource allocation efficiency in capital markets.
Keyword:Accounting Policy Choice Earnings Management Corporate Governance
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2会计政策选择的理论基础 2
2.1会计政策选择的概念界定 2
2.2会计政策选择的影响因素 3
2.3会计政策选择的理论依据 3
3会计政策选择对企业盈余管理的影响机制 4
3.1盈余管理的动机分析 4
3.2会计政策选择对盈余质量的影响 4
3.3会计政策选择对盈余波动性的影响 5
4实证研究：会计政策选择与盈余管理的关系 6
4.1研究假设与模型构建 6
4.2数据来源与样本选择 6
4.3实证结果与分析讨论 7
结论 7
参考文献 9
致谢 10
