摘 要
随着全球经济一体化的深入发展，会计准则的国际趋同成为不可逆转的趋势，而会计准则变革作为推动企业财务报告质量提升的重要手段，其影响机制和实际效果已成为学术界和实务界关注的核心议题本研究以会计准则变革为切入点，旨在探讨其对企业财务报告质量的影响路径及作用机制基于中国上市公司2010年至2022年的面板数据，采用双重差分模型结合倾向得分匹配方法，系统评估了新会计准则实施后的财务报告质量变化结果表明，会计准则变革显著提升了企业财务报告质量，主要体现在信息透明度的提高、盈余管理水平的降低以及市场反应灵敏度的增强此外，研究发现准则变革的效果存在异质性特征，具体表现为大中型企业相较于小型企业表现出更明显的改善趋势，同时市场化程度较高的地区企业受益更为显著本研究的创新点在于首次引入动态分析框架，从时间和空间两个维度考察会计准则变革的长期效应，并通过中介效应检验揭示了内部控制质量和外部审计监督在其中的关键传导作用研究结论不仅丰富了会计准则与财务报告质量关系的理论内涵，还为政策制定者优化会计准则设计提供了实证依据，同时也为企业管理层改进信息披露实践和利益相关者决策提供了重要参考
关键词：会计准则变革；财务报告质量；信息透明度；内部控制质量；外部审计监督
Abstract
With the deepening development of global economic integration, the international convergence of accounting standards has become an irreversible trend. As an important means to enhance the quality of corporate financial reporting, the impact mechanism and actual effects of accounting standard reforms have become core issues of concern in both academia and practice. This study takes the reform of accounting standards as a starting point to explore its influence pathways and mechanisms on the quality of corporate financial reporting. Based on panel data from Chinese listed companies between 2010 and 2022, a difference-in-differences model combined with propensity score matching is employed to systematically evaluate the changes in financial reporting quality following the implementation of new accounting standards. The results indicate that the reform of accounting standards significantly improves the quality of corporate financial reporting, primarily reflected in increased information transparency, reduced earnings management levels, and enhanced market response sensitivity. Furthermore, the study finds that the effects of the reform exhibit heterogeneous characteristics, specifically showing more pronounced improvement trends in medium-to-large enterprises compared to small enterprises, and greater benefits for firms located in regions with higher levels of marketization. The innovation of this research lies in the first-time introduction of a dynamic analytical fr amework to examine the long-term effects of accounting standard reforms from both temporal and spatial dimensions, while revealing through mediation effect tests the critical transmission roles of internal control quality and external audit supervision. The conclusions not only enrich the theoretical implications of the relationship between accounting standards and financial reporting quality but also provide empirical evidence for policymakers to optimize the design of accounting standards, as well as offer significant references for corporate management to improve disclosure practices and stakeholders to make informed decisions.
Keywords: Accounting Standards Change; Financial Reporting Quality; Information Transparency; Internal Control Quality; External Audit Supervision
目 录
一、绪论 1
（一）会计准则变革的研究背景 1
（二）研究会计准则变革的意义 1
（三）国内外研究现状综述 1
（四）本文研究方法与创新点 2
二、会计准则变革的核心内容分析 2
（一）会计准则变革的历史沿革 2
（二）新旧会计准则的主要差异 3
（三）准则变革对企业的影响机制 3
（四）关键会计政策的调整分析 4
（五）准则变革的技术实施难点 4
三、会计准则变革对财务报告质量的影响路径 5
（一）财务报告质量的衡量标准 5
（二）准则变革对信息透明度的影响 5
（三）准则变革对会计稳健性的作用 6
（四）准则变革对盈余管理行为的约束 6
（五）不同行业下的影响差异分析 7
四、实证研究：会计准则变革的效果评估 7
（一）研究假设与变量设计 8
（二）数据来源与样本选择 8
（三）实证模型构建与检验方法 9
（四）实证结果分析与讨论 9
（五）研究发现与理论贡献 9
结论 10
参考文献 11
致 谢 12
