摘 要
会计政策变更是企业财务报告编制过程中不可避免的现象，其对企业财务状况的影响一直是学术界和实务界关注的焦点。在经济全球化和市场环境日益复杂的背景下，研究会计政策变更对企业的具体影响具有重要的现实意义。本研究旨在探讨不同类型的会计政策变更如何影响企业的财务状况、经营成果及市场反应，通过构建理论模型并结合实证分析方法，选取2010-2022年间沪深两市A股上市公司为样本，运用多元回归分析等统计工具进行深入研究。研究发现，会计政策变更在短期内会对企业的资产质量、盈利能力产生显著影响，尤其是收入确认原则和折旧政策的变更对企业利润波动性影响较大；长期来看，合理的会计政策选择有助于提升企业价值和市场竞争力。本研究创新性地引入了动态面板数据模型，从多维度考察了会计政策变更的经济后果，揭示了不同类型变更对企业财务指标的具体影响机制，为完善我国会计准则体系提供了实证依据，也为企业管理层制定科学合理的会计政策提供了决策参考。
关键词：会计政策变更；财务状况影响；收入确认原则；折旧政策；企业价值提升
Abstract
Accounting policy changes are an inevitable phenomenon in the preparation of corporate financial reports, and their impact on corporate financial conditions has been a focal point for both academia and practice. Against the backdrop of economic globalization and increasingly complex market environments, investigating the specific effects of accounting policy changes on enterprises holds significant practical importance. This study aims to explore how different types of accounting policy changes influence corporate financial status, operating results, and market reactions. By constructing a theoretical model and employing empirical analysis methods, this research selects A-share listed companies in the Shanghai and Shenzhen stock markets from 2010 to 2022 as samples, using multivariate regression analysis and other statistical tools for in-depth investigation. The findings indicate that accounting policy changes have a significant short-term impact on asset quality and profitability, particularly changes in revenue recognition principles and depreciation policies which notably affect profit volatility. In the long term, appropriate accounting policy choices contribute to enhancing corporate value and market competitiveness. Innovatively, this study introduces a dynamic panel data model to examine the economic consequences of accounting policy changes from multiple dimensions, revealing the specific impact mechanisms of different types of changes on corporate financial indicators. This provides empirical evidence for improving China’s accounting standards system and offers decision-making references for corporate management in formulating scientifically sound and reasonable accounting policies.
Keywords：Accounting Policy Change；Financial Condition Impact；Revenue Recognition Principle；Depreciation Policy；Enterprise Value Enhancement
目 录
摘 要 I
Abstract II
引 言 1
第一章 会计政策变更的理论基础 2
1.1 会计政策变更的概念界定 2
1.2 会计政策变更的类型分析 2
1.3 会计政策变更的动因探讨 3
第二章 会计政策变更对财务报表的影响 5
2.1 资产负债表的变化分析 5
2.2 利润表的变动影响 5
2.3 现金流量表的调整效应 6
第三章 会计政策变更对企业绩效的影响 8
3.1 盈利能力的变动研究 8
3.2 偿债能力的评估影响 8
3.3 运营效率的改变分析 9
第四章 会计政策变更的风险与应对策略 11
4.1 变更带来的财务风险 11
4.2 企业应对策略的选择 11
4.3 政策监管与合规要求 12
结 论 14
参考文献 15
致 谢 16
