摘 要
随着全球经济一体化的推进和资本市场的发展，会计准则作为规范企业财务报告的核心工具，其变更对企业的财务信息质量及决策支持能力产生了深远影响。本研究以会计准则变更为切入点，探讨其对企业财务报告的影响机制及其经济后果，旨在揭示准则调整如何作用于财务信息披露的质量与透明度。研究采用规范分析与实证检验相结合的方法，选取2017年至2022年间中国A股上市公司为样本，通过构建多元回归模型，分析会计准则变更在资产计量、收入确认和公允价值评估等方面的具体影响。结果表明，会计准则变更显著提高了财务报告的信息含量和可比性，但同时也可能因复杂性和实施成本增加而引发企业合规压力。此外，研究发现不同行业和规模的企业对准则变更的适应能力存在显著差异，这进一步影响了财务报告的一致性和可靠性。本研究的创新点在于从多维度解析会计准则变更的实际效应，并结合中国企业制度背景提出针对性建议，为政策制定者优化准则设计以及企业管理者提升应对能力提供了理论依据和实践参考。研究成果不仅丰富了会计准则变更领域的学术讨论，还为完善企业财务报告体系贡献了新的视角。
关键词：会计准则变更；财务报告质量；信息透明度；企业合规压力；行业差异性
Abstract
With the advancement of global economic integration and the development of capital markets, accounting standards, as the core tool for regulating corporate financial reporting, have exerted profound impacts on the quality of financial information and decision-support capabilities. This study investigates the influence mechanisms and economic consequences of changes in accounting standards on corporate financial reporting, aiming to reveal how standard adjustments affect the quality and transparency of financial information disclosure. By integrating normative analysis with empirical testing, the study selects A-share listed companies in China from 2017 to 2022 as samples and constructs a multiple regression model to analyze the specific effects of changes in accounting standards on asset measurement, revenue recognition, and fair value assessment. The results indicate that changes in accounting standards significantly enhance the information content and comparability of financial reports but may also increase corporate compliance pressures due to heightened complexity and implementation costs. Furthermore, the study finds significant differences in the adaptability of firms across industries and scales to these changes, which further influence the consistency and reliability of financial reporting. The innovation of this study lies in its multidimensional analysis of the practical effects of changes in accounting standards and its provision of targeted recommendations based on the institutional context of Chinese enterprises, offering theoretical support and practical guidance for policymakers to optimize standard design and for managers to improve their adaptive capabilities. The research not only enriches academic discussions on changes in accounting standards but also contributes new perspectives to the improvement of corporate financial reporting systems.
Keywords: Accounting Standards Change；Financial Reporting Quality；Information Transparency；Corporate Compliance Pressure；Industry Differences
目 录
摘 要 I
Abstract II
一、绪论 1
（一）会计准则变更的研究背景与意义 1
（二）国内外研究现状综述 1
（三）研究方法与技术路线 1
二、会计准则变更的理论基础与框架分析 2
（一）会计准则变更的核心概念界定 2
（二）会计准则变更的理论支撑体系 2
（三）会计准则变更对企业财务报告的影响机制 3
三、会计准则变更对财务报告具体项目的影响研究 4
（一）资产负债表相关项目的变动分析 4
（二）利润表相关项目的调整影响 4
（三）现金流量表的披露要求变化 5
四、会计准则变更对企业财务报告质量的影响评估 5
（一）财务信息透明度的变化分析 5
（二）会计信息可靠性的影响探讨 6
（三）财务报告可比性的提升效果评估 6
结 论 7
致 谢 8
参考文献 9
