CAJ | 학술논문

本文采用倾向配对法对创业板上市公司会计信息质量进行研究,认为我国虽然对创业板上市公司会计信息披露作出了较中小板更严格的市场监管要求,但是创业板上市公司会计不稳健、会计信息质量不高;完善我国当前创业板市场的会计监管制度势在必行,尤其需要建立反映创业板上市公司高成长、高技术和高风险特征的会计计量和会计确认方法,建立公司主动自觉提高会计信息质量的内在激励机制,改变“合规有余,激励不足”的现象,促进公司和创业板市场的健康发展。
본문채용경향배대법대창업판상시공사회계신식질량진행연구,인위아국수연대창업판상시공사회계신식피로작출료교중소판경엄격적시장감관요구,단시창업판상시공사회계불은건、회계신식질량불고;완선아국당전창업판시장적회계감관제도세재필행,우기수요건립반영창업판상시공사고성장、고기술화고풍험특정적회계계량화회계학인방법,건립공사주동자각제고회계신식질량적내재격려궤제,개변“합규유여,격려불족”적현상,촉진공사화창업판시장적건강발전。
In this paper, we study the quality of accounting information of companies listed on GEM with propensity matching method. Studies find that China makes more stringent market supervision on GEM accounting information dis- closure than on the requirements of SMEs board, but accounting of companies listed on GEM is not conservative, ac- counting information quality is lower; China＇s current regulatory regime for GEM accounting needs to be further im- proved, in particular, needs to construct the accounting measurement and recognition reflecting high - tech, high - growth and high - risk characteristics of companies listed on GEM, and improves accounting incentives inherent quality of information to change the ＂more than compliance, lack of incentives＂ phenomenon, in order to promote the company and GEM market＇s healthy development.