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现行财务会计系统主要是基于权责发生制亦即应计制下的历史成本会计,对收入和费用确认时间的基础是实际影响期间而非现金收付发生时间。因此,对应计项目的确认就不可避免地要依赖于管理者和会计人员的主观估计和判断,从而导致应计项目金额与实际现金流金额往往存在不同程度的差异,而历年差异变动的程度可用于度量应计项目的质量。本文以1992-2004年财务数据为样本,对中国A股上市公司应计质量问题进行了研究。
The current financial accounting system is mainly based on the accrual basis of historical cost accounting under accrual basis. The recognition of revenue and expenses is based on the actual impact period rather than the cash receipt and disbursement time. Therefore, the confirmation of accrual items will inevitably depend on the subjective estimation and judgment of managers and accountants, resulting in different degrees of discrepancy between accruals amount and actual cash flow amount, and the degree of variation over the years is available To measure the quality of accruals. This article takes the financial data of 1992-2004 as a sample to study the accrued quality of A-share listed companies in China.