新会计准则下公允价值对会计稳健性的影响

稳健性是会计确认与计量的重要惯例,对会计理论和实务具有深远的影响。本文以2004-2009年A股上市公司为样本,从会计稳健性角度,检验了新会计准则的实施对会计盈余稳健性的影响。同时针对新会计准则的最大变化——公允价值计量模式的引入,研究其对稳健性的影响,发现:新会计准则实施后会计信息仍存在盈余稳健性特征,且不是盈余管理所致,公允价值计量会使稳健性降低。就现阶段而言,可供出售金融资产对于稳健性的影响更为显著。

Impact of Fair Value on Accounting Conservatism under the New Accounting Standards

As an important convention in accounting recognition and measurement,accounting conservatism has significant impact on accounting theories and practices.This paper examines the impact of the implementation of new accounting standards on accounting earnings conservatism with A-share companies from 2004 to 2009 as samples.At the same time,the paper focuses on the impact of the introduction of fair value measurement model,which is the biggest change of the new accounting standards,on accounting earnings conservatism.As is observed,after the implementation of new accounting standards,earnings conservatism still characterizes the accounting information,and is independent of earnings management.However,the application of fair value would lead to a decline in accounting conservatism and can amend the accounting conservatism to some degree.At present,the financial assets available for sale ushers more impact on the stability itself.