摘要
本文对2003年至2009年我国A股上市公司自愿性会计政策变更趋势与特征进行了分析。结果发现:上市公司进行自愿性会计政策的现象比较普遍,这种现象在2006年新公司法实施前后得到了有效控制,但在2007年实施原则导向的新会计准则以后,进行自愿性会计政策变更的比例呈直线上升趋势;当公司进行自愿性会计政策变更时,相较于未来适用法,更倾向于选择追溯调整法进行调整;公司自愿性会计政策变更对当期利润不产生影响的比重较大,这主要是因为大部分采用追溯调整法的公司并未就该项变更对当期收益的影响进行说明;自愿性会计政策涉及的项目中,固定资产和待摊费用所占的比重最大,其次是长短期投资和存货;企业不再只局限于某一种会计政策变更,而是有选择的进行多种组合",并发症"日趋严重。
This paper analyzes the trends and characteristics of China's A-share listed companies voluntary accounting policy changes during 2003-2009.Wefound that:Listed companies of our country generally carry on the voluntary accounting policy changes. However,these phenomenon has been controlled effectively before and after implementation of the new Companies Act of 2006.But,since the principles-based new accounting standards has been carried out in 2007 , the proportion shows a linear upward trend;When a company carries on voluntary accounting policy changes ,they prefer the retrospective adjustment method than Prospective application method; Most of the voluntary changes in accounting policies have no impact on current profits ,mainly due to a great of them choose retrospective adjustment method and do not explain the effect on profit of the period;fixed assets and prepaid expenses occupy a large proportion ,especially short-term or long-term investments and inventory;The enterprise is no longer confined to a certain kind of change in accounting policy,'Complications' are becoming more serious.
出处
《财会通讯（下）》
2012年第5期3-5,共3页
Communication of Finance and Accounting
基金
国家自然科学基金项目"会计准则国际趋同
应计与真实盈余管理及其经济后果:基于跨国和中国的对比研究"(项目编号:71172206)
教育部人文社会科学研究青年基金项目"投资者保护
诚信与盈余管理"(项目编号:08JC630060)的中期研究成果
关键词
自愿性会计政策变更
趋势
特征
Voluntary accounting policy changes Trends Characteristics
