谨慎性原则运用的适度性研究

国内图书分类号：F234.4 学校代码：10213 国际图书分类号：657.24 密级：公开

管理学硕士学位论文

谨慎性原则运用的适度性研究

硕士研究生：李伯丽

导 师：王福胜教授

申请学位：管理学硕士

学科：会计学

所在单位：经济与管理学院

答辩日期：2009年6月

授予学位单位：哈尔滨工业大学

Classified Index: F234.4

U.D.C: 657.24

Dissertation for the Master Degree in Management

RESEARCH ON THE MODERATION OF THE CONSERVATISM PRINCIPLE

Candidate：Li Boli

Supervisor：Prof. Wang Fusheng

Academic Degree Applied for：Master of Management Specialty：Accounting

Affiliation：School of Economics and Management

Date of Defence：June, 2009

Degree-Conferring-Institution：Harbin Institute of Technology

哈尔滨工业大学管理学硕士学位论文

摘要

谨慎性原则作为一项重要的会计准则，经过长达500年的历史演化，它的思想已经根深蒂固。同时，对谨慎性原则的质疑和批判也一直伴随其左右。学者们在对其利弊权衡过后，越来越提倡适度地应用谨慎性原则。本文以谨慎性原则应用的适度性为命题，期望本文的研究能够推动相关会计理论的发展，同时在实践中能更好地指导会计信息使用者的决策。

本文首先介绍了谨慎性原则的基本理论，谨慎性可以分为条件谨慎性和无条件谨慎性，它的演化可以分为三个阶段：机械观点、传统观点和量化观点。国际上公认谨慎性原则有四大动因：契约因素、诉讼风险、税收因素和政治成本。在这些基本理论的基础上，深入分析谨慎性原则自身逻辑的矛盾以及其与其他信息质量要求的冲突，提出适度谨慎性原则的观点是理论演绎的结果也是现实选择的必然。委托代理产生了信息不对称，谨慎性原则也是信息不对称的表现，不同程度的谨慎性应用产生不同的经济后果，不同的谨慎性选择是各方博弈的结果，存在着促使契约双方帕累托最适度的谨慎性程度选择。

本文选择Fisher判别方法建立了谨慎性原则运用适度性的判别模型，通过使用与谨慎性指标具有显著相关性的收益质量指标作为分组标准，通过对比各种谨慎性计量指标的优缺点以及综合考虑各种因素后筛选出判别变量体系，构建了完整的我国上市公司谨慎性原则运用适度性的判别体系。以2007年我国信息技术行业上市公司的数据为依据，对模型的有效性进行了实证检验。结果发现：经过实证筛选，总共有九个指标进入了最后的判别函数，这九个指标是影响我国信息技术行业公司谨慎性原则运用适度性的主要因素；样本公司按照谨慎性程度的高低分为两组是合理的，这时候判别模型的参数估计显著，判断准确率较高，模型是理想的；样本公司分为三组的时候，模型判别效果不佳。

关键字：谨慎性原则；适度性；判别分析

哈尔滨工业大学管理学硕士学位论文

Abstract

Conservatism is a important accounting principle,it has been deep-rooted with a 500-year history. Meanwhile,there are many doubt and criticism around it. Scholars promote more and more to apply it moderately after weighing all the pros and cons . This paper research the moderation of the application of conserv-atism in companies. This can push forward he development of the accounting theory, and it also can direct the users' decision .

Firstly,this paper present the definition of conservatism and its two types:co-nditional conservatism and unconditional conservatism. It has been through three stages:mechanical view,conventional view and the new quantification view. The four acknowledged motive are: contract、litigation risk、tax and politics reason.

This paper deeply analyses the intrinsic paradox of conservatism and the contradiction between conservatism and other demands of accounting quality. The moderation of conservatism is an Interpretation results and an inevitable trend. From the perspective of economy,entrusting theory makes asymmetric informatio- n,conservatism is expression of asymmetric information. Different level lead to d-ifferent economic result. There is a best choice of conservatism that satisfied all the stakeholder groups.

This paper design a model based on Fisher Discriminant Method. And groups the cases on the criterion of the index of the quality of earnings that is remarkable related to conservatism. We also ilter the discriminant variable considering many factors. The last part is the empirical research. based on the data of domestic IT industry,we get the conclusion that there are nine discriminant index are valid,lt is reasonable to dividend the cases into two clusters,at this time,the model is sound with a high accuracy rate. The effect is unsatisfactory grouping the cases into three cluster.

Keywords: the conservatism principle, moderation, discriminant analysis