摘 要
随着资本市场的发展和会计准则的不断完善，会计政策选择成为企业管理层进行盈余管理的重要手段。本研究旨在探讨会计政策选择在盈余管理中的作用及其限制，通过系统梳理国内外相关文献，结合我国上市公司实际情况，采用规范研究与实证分析相结合的方法，以2010 - 2020年沪深两市A股上市公司为样本，运用多元回归模型对会计政策选择与盈余管理的关系进行深入剖析。研究表明，会计政策选择确实为企业管理层提供了盈余管理的空间，主要体现在资产减值准备计提、收入确认原则等方面；然而，这种空间受到严格的外部监管制度约束以及内部治理机制的影响。研究发现，良好的公司治理结构能够有效抑制不当的盈余管理行为，而严厉的监管政策则进一步压缩了会计政策选择用于盈余管理的空间。本研究创新性地将会计政策选择置于盈余管理框架下考察，并引入公司治理因素作为调节变量，丰富了现有理论体系，为监管部门制定相关政策提供了理论依据，同时为企业完善内部治理机制、提高会计信息质量提出了建设性意见。
关键词：会计政策选择；盈余管理；公司治理；监管制度；资产减值准备计提
Abstract
With the development of capital markets and the continuous improvement of accounting standards, the selection of accounting policies has become an important means for corporate management to conduct earnings management. This study aims to explore the role and limitations of accounting policy choices in earnings management. By systematically reviewing relevant literature both domestically and internationally, and combining it with the actual situation of listed companies in China, this research employs a combination of normative research and empirical analysis. Using a sample of A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2010 to 2020, a multivariate regression model is applied to deeply analyze the relationship between accounting policy choices and earnings management. The findings indicate that the selection of accounting policies indeed provides room for earnings management by corporate management, primarily manifested in areas such as impairment provision for assets and revenue recognition principles; however, this space is constrained by stringent external regulatory systems and internal governance mechanisms. It is discovered that sound corporate governance structures can effectively curb inappropriate earnings management behaviors, while stringent regulatory policies further reduce the space available for using accounting policy choices for earnings management. Innovatively, this study examines accounting policy choices within the fr amework of earnings management and introduces corporate governance factors as moderating variables, thereby enriching the existing theoretical fr amework. This research provides theoretical support for regulators in formulating relevant policies and offers constructive suggestions for enterprises to improve their internal governance mechanisms and enhance the quality of accounting information.
Keywords：Accounting Policy Choice；Earnings Management；Corporate Governance；Regulatory System；Provision For Asset Impairment
目 录
摘 要 I
Abstract II
引 言 1
第一章 会计政策选择的理论基础 2
1.1 会计政策选择的概念界定 2
1.2 盈余管理的基本原理 2
1.3 会计政策与盈余管理的关系 3
第二章 会计政策选择在盈余管理中的作用 5
2.1 收入确认政策的选择影响 5
2.2 资产计价政策的作用分析 5
2.3 折旧与摊销政策的影响 6
第三章 会计政策选择对不同主体的影响 8
3.1 对企业管理层的影响机制 8
3.2 对投资者决策的影响路径 8
3.3 对监管机构的挑战分析 9
第四章 会计政策选择的限制因素 11
4.1 法规制度的约束作用 11
4.2 内部控制机制的制约 11
4.3 外部审计监督的影响 12
结 论 13
参考文献 14
致 谢 15
