关系资源对企业会计准则执行效果的影响--基于应计质量的实证研究

摘要

This paper selects the 126 companies’ data which are published by “China Enterprise Competitiveness Report”,and select entrepreneur’s relationship with the government,social network capital of the organization,the organization’s unique relationship capital as the explanatory variables of relational resource.Then we use the cross section of the amended Jones model to estimate the absolute value of handling accrued profits.We named the absolute value |DA|,and use |DA| to measure accrued quality and implementation of the accounting standards.It’s proved the impact of relational resource on accounting standards implementation by case study.The results show that the greater the enterprise use the relation resources of entrepreneurs and government,organization’s social network capital,and the organization’s unique relationship capital,the worse the accrual quality of financial reporting will be,thus the implementation of accounting standards will be worse as well.%文中以《中国企业竞争力报告》2010年公布的126家上市公司数据为研究样本，选取企业家与政府的关系、组织的社会网络资本、组织的特有关系资本作为关系资源的解释变量，并用通过修正的截面琼斯模型估计出的可操控性应计利润的绝对值｜DA｜来衡量应计质量和企业会计准则的执行效果，实证检验关系资源对会计准则执行效果的影响。研究结果表明，企业可利用的企业家与政府的关系、组织的社会网络资本、组织特有关系资本越大，财务报告的应计质量就越差，从而会计准则的执行效果越差。