会计信息可比性的影响因素研究

Research on Influencing Factors of Accounting Information Comparability

摘要: 经济的发展推动会计的发展，而会计的发展要求会计信息不断透明化。会计信息的可比性也受到人们的青睐并且成为广大股民投资所依靠的重要信息。通过规范的分析方法和实证的分析方法对会计信息可比性的影响因素进行分析。得出市场监管、会计事务所选择、融资需求、关联企业对上市公司会计信息可比性有负面的影响，独立董事、股权集中度对上市公司会计信息可比性有正面影响，而投资效率则影响效果不大。同时本文根据市场监管、会计事务所的选择、融资需求、投资效率、董事会的独立性、股权结构、关联企业这7个方面的研究结果提出加大董事会改革力度、优化股权结构等一些政策建议。

Abstract: The development of economy promotes the development of accounting, and the development of accounting requires the continuous transparency of accounting information. The comparability of accounting information has also been favored by people and has become important information for investors to rely on. The influencing factors of comparability of accounting information are analyzed by normative analysis method and empirical analysis method. It is concluded that market supervision, accounting firm selection, financing demand and affiliated enterprises have a negative impact on the comparability of accounting information of listed companies. Independent directors and ownership concentration have a positive impact on the comparability of accounting information of listed companies, while investment efficiency has little impact. At the same time, this paper puts forward some policy suggestions from seven aspects: market supervision, choice of accounting firms, financing demand, investment efficiency, independence of board of directors, ownership structure and affiliated enterprises.