产业倾向性政策与会计稳健性--基于国家规划布局内重点软件企业的经验证据

摘要

Utilizing the setting of the list of key software enterprises with national programming layout,we investigate the association between government industrial policies and accounting conservatism.To become one of key software enterprises with national programming layout can improve one’s financial environment,affect the lenders’decisions,and reveal a well prospective of the firm.Therefore,we argue that a firm which becomes one of key software enterprises tends to adopt less conservative accounting than before.After employing the method of propensity score matching to find that the sample,our results lend support to our hypothesis.Our paper is helpful for understanding how the government involvement of eco-nomics affects the accounting properties,and utilizing the setting of the list of key software enterprises with national programming layout,we also enrich the extant research on the con-nection between macroeconomic situations or policies and the behavior of firms by providing evidence on channels through which specific government policies exert their influence on accounting conservatism.%利用“国家规划布局内重点软件企业名单”这一背景，本文检验了我国政府产业倾向性政策与企业会计稳健性的关系。入选该名单能够缓解入选企业的融资需求，影响银行的信贷决策，揭示入选企业的发展前景。因此，我们预期在入选“国家规划布局内重点软件企业名单”后，企业的会计稳健性会有所下降。运用双重差分模型并采用倾向得分匹配法获得对照样本后，我们发现相对于对照样本，入选企业的会计稳健性确实出现显著下降。本研究对于理解政府的经济干预政策如何影响企业的会计信息特征具有启发意义。并且，基于“国家规划布局内重点软件企业名单”的研究发现，有利于确定产业倾向性政策影响微观企业行为的具体途径，丰富了现有关于宏观经济环境或政策与微观企业行为的研究。