摘 要
会计政策选择作为企业财务报告编制中的关键环节，对信息质量及决策有效性具有深远影响。本研究基于当前会计准则多元化与灵活性的背景，探讨企业在不同会计政策选择下的财务报告特征及其经济后果。研究旨在揭示会计政策选择如何通过影响资产计价、收益确认和负债评估等核心领域，进而作用于利益相关者的决策过程。采用实证研究方法，结合2015年至2022年间中国A股上市公司的公开数据，构建多元回归模型以分析会计政策选择与财务报告质量之间的关系。结果表明，企业的会计政策选择显著影响财务报告的透明度与可靠性，且这种影响因行业特性和治理结构的不同而存在异质性。进一步发现，审慎的会计政策选择能够提升市场对财务信息的信任度，并降低资本成本。本研究的创新点在于将会计政策选择置于动态环境框架下进行考察，同时引入公司治理水平作为调节变量，丰富了现有理论体系。研究结论为监管机构优化会计准则设计、企业改进财务信息披露策略提供了重要参考，同时也强调了加强外部审计监督的必要性。
关键词：会计政策选择；财务报告质量；公司治理；经济后果；资本成本
Abstract
Accounting policy choice, as a critical component in the preparation of corporate financial reports, has profound implications for information quality and decision-making effectiveness. This study investigates the characteristics of financial reports and their economic consequences under different accounting policy choices, against the backdrop of the diversification and flexibility of current accounting standards. It aims to uncover how accounting policy choices influence the decision-making processes of stakeholders by affecting core areas such as asset valuation, revenue recognition, and liability assessment. Employing an empirical research methodology, this study utilizes publicly available data from Chinese A-share listed companies between 2015 and 2022, constructing a multiple regression model to analyze the relationship between accounting policy choices and financial reporting quality. The results indicate that firms' accounting policy choices significantly impact the transparency and reliability of financial reports, with this influence exhibiting heterogeneity due to differences in industry characteristics and governance structures. Furthermore, it is found that prudent accounting policy choices can enhance market confidence in financial information and reduce capital costs. The novelty of this study lies in its examination of accounting policy choices within a dynamic environmental fr amework, while introducing corporate governance levels as a moderating variable, thereby enriching the existing theoretical fr amework. The conclusions provide important references for regulatory bodies in optimizing accounting standard design and for enterprises in improving financial disclosure strategies, while also underscoring the necessity of strengthening external audit supervision.
Keywords: Accounting Policy Choice；Financial Reporting Quality；Corporate Governance；Economic Consequences；Capital Cost
目 录
摘 要 I
Abstract II
一、绪论 1
（一）会计政策选择的研究背景与意义 1
（二）国内外研究现状综述 1
（三）研究方法与技术路线 1
二、会计政策选择的理论基础与框架分析 2
（一）会计政策选择的基本概念与内涵 2
（二）会计政策选择的理论支撑体系 2
（三）影响会计政策选择的主要因素分析 3
三、会计政策选择对财务报告质量的影响分析 4
（一）财务报告质量的衡量标准与评估方法 4
（二）会计政策选择对信息透明度的影响 4
（三）会计政策选择对盈余管理行为的作用 5
四、会计政策选择的实际影响案例分析 5
（一）案例选取与研究设计 5
（二）不同行业会计政策选择的比较分析 6
（三）会计政策选择对企业价值的影响评估 6
结 论 7
致 谢 8
参考文献 9
