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2006年2月,我国财政部发布了新的企业会计准则体系,明确地将会计稳健性定位为一项会计信息质量特征,规定“企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎,不应高估资产或者收益、低估负债或者费用”。本文欲从融资、财务报告、投资角度分析会计稳健性的经济后果。
In February 2006, China’s Ministry of Finance issued a new system of corporate accounting standards, clearly positioning accounting conservatism as an accounting information quality characteristic, stipulating that “enterprises should confirm the accounting of transactions or events, and the measurement and reporting should be maintained Some cautious, should not overestimate the assets or earnings, underestimating liabilities or costs ”. This article attempts to analyze the economic consequences of accounting conservatism from the perspective of financing, financial reporting and investment.