【作者】 李春燕；

【导师】 刘斌；

【作者基本信息】 重庆大学 ， 会计学， 2006， 硕士

【摘要】 我国现有会计法规没有对会计差错的更正时间作出强制性规定,默认为发现差错时更正。因此,上市公司往往是发生了会计差错不立即更正,一拖再拖,或是出与其它目的在需要更正时更正。上市公司的这一行为,违背了财务报告的及时性,客观性原则,使会计报表使用者获得的信息失真,容易对报表使用者产生误导。如果不予及时制止,就会严重干扰证券市场的秩序。因此,论文将对促使上市公司立即更正会计差错的因素进行实证研究。在总结现有研究成果的基础上,论文首先概述了会计差错及其更正的相关规定和理论基础,分析了我国上市公司会计差错更正的现状,发现我国上市公司不立即更正会计差错的现象十分普遍,研究如何促使我国上市公司立即更正会计差错是十分必要的。然后选取了1999-2004年披露了会计差错更正的深沪上市公司作为研究样本,运用均值检验和Logistic回归方法考察了上市公司立即更正会计差错的动因,实证研究结果表明:证监会的检查、其他外部监管、收益质量与会计差错的立即更正正相关,损益影响程度与会计差错立即更正负相关,而事务所的变更假设和资产负债率假设未能通过显著性检验。针对现状分析和实证研究结果,论文提出相应的对策建议。更多还原

【Abstract】 The accounting law doesn’t restrict strictly when to adjust the accounting error, so it is always be considered when the accounting errors are funded out. Thus, many listed companies usually don’t adjust errors in time, or adjust them when they need. This behavior of listed companies acts against the timely and objectivity of financial report, which makes report users do wrong choices by the false message. If the phenomenon doesn’t be prevented, the order of securities business will be interfered badly. Therefore, this thesis will study the Incidence of adjustment by empirical research.Based on the present study about accounting errors, the law and theory about accounting errors were generalized firstly, then the actuality of adjusting accounting errors of the listed companies in China was analyzed and the phenomena that the listed companies don’t adjust accounting errors in time was disclosed. Then it concluded that it was very essential to study how to spur the listed companies adjust errors in time. Then the listed companies having the corrections of accounting errors in the period from 1999 to 2004 were collected as research sample. Then the incidence which spurred the listed companies adjust errors in time was testified by methods of mean value test and multivariate linear regression. The major empirical results are summarized below: the inspection of The China Securities Regulatory Commission, other supervision outside and income quality correlated positively with it. The effect on profits correlated negatively with it. The hypothesis of the CPA firm change and assets-liabilities ratio didn’t correlate with it. At last, this paper puts forward several suggestions based on the analysis of the actuality and the empirical research.更多还原