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本文以2010-2013年沪深两市高科技产业上市公司为样本,考察了企业对研发支出的会计政策选择是否受到盈余管理动机的影响。通过使用多元线性回归模型进行实证检验发现,企业为了平缓报告期收益、扭亏为盈、避免被ST、PT以及获得再融资机会而资本化研发支出。笔者认为,有关政府部门应加强对会计信息披露的监管,加强财务人员专业素质与职业道德建设;此外,公司应合理安排其内部财务控制权,充分发挥会计的审核、监督作用。
This paper takes the listed high-tech industry listed companies in Shanghai and Shenzhen from 2010 to 2013 as an example to examine whether the accounting policy choice of R & D expenditures is influenced by earnings management motivation. Empirical tests using multivariate linear regression models found that firms capitalized R & D expenditures in order to smooth their returns during the reporting period, turn losses into profits, and avoid ST, PT and refinancing opportunities. The author believes that the relevant government departments should strengthen the supervision of disclosure of accounting information, strengthen the professional quality of financial officers and professional ethics; In addition, the company should reasonably arrange its internal financial control, give full play to the accounting audit and supervision role.