会计准则变革的非预期效应——基于准则内涵变革对企业投资行为影响的研究

摘要笔者以会计准则的内涵变革为出发点,以会计的契约影响为路径,以“制度—行为”为演绎范式,理论探讨与经验检验了会计准则变革在企业投资行为层面的非预期效应。研究发现会计准则变革能够引导企业调整经营管理,更注重价值的投资。

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	顾水彬
	陈佳丽

关键词：会计准则变革投资行为资产负债表观预期效应非预期效应会计准则变革投资行为资产负债表观预期效应非预期效应

Abstract： Accounting Standards Evolution not only caused intended consequences but also unintended consequences. Accounting can take effects with its information, and contracting as well. By borrowing the institution and behavior analysis paradigm, this paper ran theoretical and empirical tests to study the impact of accounting standards connotation evolution on enterprise investment. We finally found that accounting standards evolution could guide enterprises to pay more attention to the value of investments. This paper, with unique perspective, is of great significance to help face up to unintended consequences of accounting standards evolution, and help expand areas of the impact of accounting standards evolution research.

Keywords： Accounting Standards Evolution Investment Behavior Balance-Sheet Orientation Intended Consequence Unintended Consequence Accounting Standards Evolution Investment Behavior Balance-Sheet Orientation Intended Consequence Unintended Consequence

收稿日期 2014-04-15; 接受日期 2016-05-16;

基金资助:国家自然科学基金项目(71372068);教育部人文社科研究规划基金项目(13YJA790151);江苏省教育厅人文社科基金项目(2014SJD501);辽宁省教育厅人文社科基金项目(W2014219);江苏大学高级人才专项资助项目(16JDG00X)

作者简介: 顾水彬(1980-),男,江苏启东人,管理学博士,副教授,硕士生导师,主要从事公司理财、管理控制研究; 陈佳丽(1992-),女,江苏南通人,硕士研究生,主要从事公司理财、会计准则研究。

引用本文:

顾水彬, 陈佳丽.会计准则变革的非预期效应——基于准则内涵变革对企业投资行为影响的研究[J]. 经济经纬, 2016,3: 108-113

GU Shui-bin, CHEN Jia-li.The Unintended Consequences of Accounting Standards Evolution——A Research on the Impact of Accounting Standards Evolution on Enterprise Investment[J] Economic Survey, 2016,V33(3): 108-113

链接本文:

http://www.jjjw.org.cn/CN/ 或 http://www.jjjw.org.cn/CN/Y2016/V33/I3/108