2009年自发性会计变更的公司特征.doc

内 容 摘 要 本文以2009年沪深两市1326家上市公司报表为样本，从行业分布状况、盈利能力、偿债能力、高管人员变动情况四方面，对发生自发性会计变更的公司特征进行统计分析,并就这些特征对其变更原因进行了解释说明。结果发现：发生自发性会计变更的公司的主要分布情况在制造业、房地产开发与经营业等；净资产收益率的预期变动方向与会计变更的目的相符；偿债能力弱的公司发生自发性会计变更的可能性较大；高管人变动的公司自发性变更的比率较高；自发性会计变更的主要目的是进行利润调节，满足自身利益的需求。近一步总结了规范自发性会计变更提高会计信息质量的措施。 关 键 词 自发性；会计变更；上市公司；公司特征 The Companies Characteristics and Voluntary Accountancy Changes —Based on Listed Companies in 2009 Abstract This text statistics and analyzes these characteristics of these listed companies which have voluntary accountancy changes based on the reports of these 1326 listed companies from Shenzhen and Shanghai stock markets, and according to these characteristics explains their reasons of carrying on change . These characteristics mainly include the profession distribution ,profit ability, debt ability ,changes of general managers .As a result, we discover most part of these listed companies which have voluntary accountancy changes distribute in manufacturing industry, real estate development industry and management industry etc; The expectation direction of net property rate of return attends to meet the purpose of accountancy changes . The weaker the debt ability of the company the more possible to take place voluntary accountancy changes; The changing ratio of the company that took place general manager change is higher; The main purpose of voluntary accountancy changes is to regulate their profits to satisfy the need of its interest. It further sums the measures of regulating voluntary accountancy changes to raise the accounting information quality. Keywords Voluntary; Accountancy changes; Listed companies; Companies characteristics 目 录 一、自发性会计变更的概述 1 （一）含义及主要方法 1 （二）自发性会计变更与利润的关系 2 二、基于深沪两市2009年报表对自发性会计变更公司特征进行描述性分析 2 （一）自发性会计变更公司的行业情况 3 （二）自发性会计变更公司的盈利能力 4 （三）自发性会计变更公司的偿债能力 5 （四）自发性会计变更公司的高管人员变动情况 5 三、基于公司特征分析自发性会计变更的原因 5 （一）会计变更能够影响公司利润 5 （二）债务契约动机.........................................6 （三）证券市场的监管政策...................