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本文分析了西方实证会计理论三大假说在中国的适用情况。总体而言,我们并没有发现这三大假说在中国得到了强有力的验证。中国上市公司的盈余管理动机差异、公司控制人属性差异以及制度背景差异等,尤其是中国国有企业与西方私营企业在薪酬契约、融资行为等方面的巨大差异,是导致三大假说不适应中国上市公司的重要原因。在构建中国实证会计的研究假说时,有必要区分国企和民企并分别提出中国国情下的可行性假说,根据市场化发育程度适时调整控制因素,还要考虑依据行业性质、生产者和消费者行为对企业进行细分讨论。
This article analyzes the applicability of the three major theories of western empirical accounting theory in China. Overall, we did not find these three hypotheses strongly validated in China. The differences of motivation of earnings management, differences of corporate controllers and institutional background in Chinese listed companies, especially the huge differences between Chinese state-owned enterprises and Western private-owned enterprises in terms of salary contracts and financing behavior are the three major hypotheses that do not meet the requirements of China’s listing An important reason for the company. When constructing the research hypotheses of China’s empirical accounting, it is necessary to distinguish between state-owned enterprises and private enterprises and put forward the feasibility hypothesis under China’s national conditions respectively. The controlling factors should be adjusted according to the degree of market development. Segmentation of business discussion.