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Jingdong book

中国会计评论（第6卷第2期）（总第12期）

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Jingdong book

中国会计评论（第6卷第2期）（总第12期）

Name: 中国会计评论（第6卷第2期）（总第12期）
Brand: Jingdong book
SKU: 3110009661
Price: 25.78 USD
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《中国会计评论（第6卷第2期）（总第12期）》秉承学术、中立、公正原则，遵守中华人民共和国的各项法律，参照国际规范学术期刊的管理和编辑工作方式运行，实行匿名审稿制。《中国会计评论（第6卷第2期）（总第12期）》主要面向大学会计教育和学术界。
《中国会计评论（第6卷第2期）（总第12期）》内容涵盖（但不局限于）财务会计、管理会计、审计、税务、公司财务管理、会计师职业道德等领域，以实证研究方法为主导。本刊也刊登高水平的书评和文献综述性文章。
《中国会计评论（第6卷第2期）（总第12期）》大力提倡国际主流的经验式研究和分析式研究，也欢迎应用案例分析、实验研究、问卷调查、比较分析等方法的文章。无论采用何种研究方法，都应当坚持严谨、深入、细致、求实的学术风格。

Catalogue

编委会启事
文章
解析新会计准则对会计信息价值相关性的影响
法律环境、公司治理与利益侵占
——基于中、美股票市场的比较分析
会计可靠性原则的盈余相关性及市场定价
——来自沪、深股市的经验证据
声誉激励还是经济激励
——独立董事“跳槽”的实证研究周繁
债务重组会计准则变更的经济后果
会计信息披露时机与内幕交易
——基于年报首季报披露时差与异常超额交易量的实证研究
会议综述
年轻•开放•发展
——“中国青年会计学者学术研讨会”会议综述
会议征文
中外管理会计研究成果比较与借鉴国际研讨会征文启事
中国第七届实证会计国际研讨会征文通知

Book Abstract

文章
解析新会计准则对会计信息价值相关性的影响
摘要本文研究了新会计准则对会计信息价值相关性的影响。我们发现，新准则实施后，会计信息总体的价值相关性显著提高，并且受新准则影响部分的价值相关性改善程度显著高于不受影响的部分。在此基础上，我们还分析了公允价值计量对受影响部分信息质量改善的贡献。研究还发现，对于非金融行业，非公允净资产比公允净资产更具有价值相关性；而对于金融行业，二者没有显著差别。本文的研究表明，新会计准则确实将原有准则的不合理部分做了修正，其实施有助于会计质量的整体提高。但是这种修正并不是简单地盲目采用公允价值，而是综合考虑各种计价方式的结果。本文的研究结果对中国乃至国际会计准则的改革提供了有意义的信息。
关键词新会计准则，会计信息，价值相关性
最近几十年，大多数国家都致力于提高会计信息有用性的改革，在财务报告的结构、报告内容和报告方式等方面进行大幅度的改进。美国会计准则委员会（FASB）和国际会计准则委员会（IASC）均在财务报告结构、信息披露、公允价值和全面盈余等方面做出了一系列的改革尝试。我国也不例外，自1992年发布《企业会计准则》以来，对现有准则的修订和新准则的颁布从未间断（如，1999年的第一次大修订，2002年新具体准则的颁布，等等）。而最具有标志性的改革，要属2006年2月15日颁布的《企业会计准则》（以下简称“新会计准则”），新会计准则体系不仅涵盖了几乎所有国际财务报告准则的原则内容，还充分考虑了中国国情以及转型市场经济的特点，标志着中国企业会计准则体系基本完成。普华永道会计师事务所合伙人赵柏基先生评价说：“新会计准则的发布是促进中国经济发展、提升中国在国际资本市场中地位非常重要的一步。”……

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