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股权分置改革基本完成、新会计准则正式开始实施等重大制度变迁对实务操作和理论研究中的会计问题提出了重大挑战。在经过了几年的运行之后,这些制度环境变化的会计效果无疑成为关注的焦点。学者们的经验研究发现,股权分置改革在逐渐改变利益相关者的逐利动机和实现方式,新会计准则有助于提高上市公司的会计信息质量。与此同时,金融危机等重大事件也在影响着制度变迁的经济后果,进而体现为差异化的会计结果。
Equity structure reform basically completed, the new accounting standards officially began to implement major system changes and other practical problems and theoretical research in the accounting issues presented a major challenge. After several years of operation, the accounting effect of these institutional changes in the environment has undoubtedly become the focus of attention. The scholars’ experience shows that the reform of split share structure is gradually changing the motivation and realization of the fame and gain of the stakeholders, and the new accounting standards can help to improve the quality of the accounting information of listed companies. At the same time, financial crisis and other major events are also affecting the economic consequences of institutional change, thus reflecting the results of differentiated accounting.