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本文以2008年和2009年业绩均排名在前200名和后200名的119家上市公司为对象,研究了影响新企业会计准则执行的因素。实证检验发现,企业会计准则遵循度与审计费用、会计师事务所类型、公司规模、公司交叉上市显著正相关;与设立审计委员会、公司被ST呈显著负相关。这些因素绝大部分是外部因素,而内部因素对准则遵循度的影响并不大。新企业会计准则的一致执行还没有变成企业的一种自愿行为,而是需要依靠外界的压力。
In this paper, 119 listed companies ranked in the top 200 and the last 200 in 2008 and 2009 respectively are studied, and the factors influencing the implementation of new accounting standards are studied. Empirical test found that compliance with the accounting standards and audit fees, accounting firm type, company size, the company cross-listing was significantly correlated; and the establishment of the audit committee, the company was significantly negative correlation ST. Most of these factors are external factors, while the impact of internal factors on the compliance degree is not significant. The consistent implementation of the new accounting standards for business enterprises has not yet become a voluntary act, but need to rely on external pressure.