摘要
从20世纪90年代中期开始,国内利用中国证券市场的资料对国外资本市场中的发现进行了广泛的讨论。实证研究严重依赖于所使用的数据,一旦会计数据并非如研究者所想象的具有可比性和一贯性,以往获得的不少结论就要打上折扣。本文在一般讨论的基础上,以补贴收入中的所得税返还的会计处理为例进行了分析。基本的结论是:在"新兴+转型"的资本市场制度背景下,伴随着中国会计制度改革和各利益方既有权力的影响,上市公司的会计数据并不一定具有可以信任的可比性和一贯性,需要我们在实证会计研究中对所使用的数据进行甄别和筛选,注意对企业会计数据形成过程的分析,将企业的经营活动和会计方法改变的影响区分开来,以增加研究结论的可信度。
Since the middle of 1990's, domestic accounting scholars made broad discussion about the findings of foreign capital markets with the Chinese accounting data from security market.Positive accounting research depends on data seriously.If the accounting data have not the characters of comparability and consistency which researchers wanted, many of conclusions would be trustless.After general description, the paper analyses the accounting process of income tax refund of subsidy.The main conclusion is: there may be not credible comparability and consistency for the accounting data of listed companies in the background of 'emerging + transforming' security market, with the effect of Chinese accounting reform and existing interest groups.We should screen the data in the positive research.To enhance the credibility of conclusions, we should consider the building of accounting data, and distinguish the operation activities of a firm and the effects of the change of accounting methods.
出处
《上海财经大学学报》
2004年第5期37-45,共9页
Journal of Shanghai University of Finance and Economics
