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以我国上市公司2001～2003年798个观测点发生的资金占用事件为样本,对我国上市公司会计稳健性区分关联交易的性质进行了理论分析和实证检验。研究结果表明,会计稳健性与资金占用与否之间存在反向关系,会计稳健性与资金占用程度之间存在显著的负相关关系。在会计准则由国际接轨转向国际趋同的大背景下,会计稳健性在关联交易问题上具有实现分离均衡的作用,这种分离均衡作用可以区分不同类型关联交易,从而为保护投资者利益提供有效的途径。
Taking the capital occupancy events of 798 observation points in 2001-2003 of listed companies in our country as samples, this paper makes a theoretical analysis and empirical test on the nature of the accounting firmness of the listed companies in China. The results show that there is a negative relationship between accounting conservatism and fund occupation or not, and there is a significant negative correlation between accounting conservatism and fund utilization. Accounting standards from international standards to international convergence in the context of accounting conservatism in the issue of related party transactions to achieve the role of separation and equilibrium, the separation and equilibrium can distinguish between different types of related party transactions, thus protecting the interests of investors to provide effective way.