外部监督与企业费用归类操纵被引量：54

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摘要本文从上市国有企业消费性现金支出费用化或资本化的角度,考察了中央"八项规定"的实施效果。本文发现,"八项规定"实施后,国有企业的消费性现金支出计入当期管理和销售费用的比例显著下降,而计入本期存货科目的比例显著上升。进一步研究发现,"八项规定"之后,国企费用下降的持续性较低;同时,这种费用率下降并没有导致下一年度的公司业绩上升。这表明"八项规定"实施后,国有企业有可能通过改变消费性现金支出的会计科目归类,来部分规避"八项规定"的监管。

作者叶康涛臧文佼

机构地区中国人民大学商学院

出处《管理世界》 CSSCI 北大核心 2016年第1期121-128,138,共9页 Journal of Management World

基金中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目成果

关键词 “八项规定” 消费性现金支出费用分类改变盈余管理

分类号 F275 [经济管理—企业管理] F276.1 [经济管理—企业管理]

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