政治成本与应计利润调整关系的实证研究

本文通过提出研究假设，采用实证研究方法，分析研究我国会计中政治成本与应计利润调整之间的关系，提出如下研究结论：政治成本的存在迫使上市企业从事负向的应计利润调整；但政治成本并不是以较高的所得税率而是以其他形式存在。最后，本文对会计学术界、政策制订者提出了相关的合理建议。

A positive study of the relationship between political costs and accrued profits regulation in China's accountancy

This paper, by presetting a research hypothesis, devotes a positive study on the relationship between political costs and accrued profits regulation in China's accountancy. It is concluded that the existence of political costs forces those listed enterprises to make negative accrued profits regulations, but political costs do not exist in the form of higher income tax rate but in other forms. Finally, this paper offers some rationalization proposals for accountancy circles and policy makers to consider.