企业会计政策外文文献翻译

文献出处：Tzovas, Christos. Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide [J]. Managerial Auditing Journal21.4 (2006): 372-386.

原文

Factors influencing a firm's accounting policy decisions when tax accounting

and financial accounting coincide

The Authors

Christos,Department of Accounting and Finance, Athens University of Economics and Business, Athens, Greece

Abstract

Purpose –This paper aims to investigate the factors that influence the accounting policy decisions of firms operating in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the decision-making and opinions of firms' stakeholders.

Design/methodology/approach– Through a survey the financial managers of the 200 largest firms in Greece have been asked to indicate their opinions regarding the impact that reported figures have upon firms' stakeholders and the extent to which firms pursue specific profit-related objectives.

Findings–According to the participants in the survey accounting figures influence firms' stakeholders' perceptions and decision-making, and firms

pursue profit-related objectives that may not coincide with the objective of minimization of firms' tax liability.

Research limitations/implications–Although certain measures have been taken in order to limit the response bias, one cannot rule out the possibility that some bias have been introduced in the responses. A further empirical investigation based upon annual reports will provide additional evidence regarding the factors that influence firms' reporting policies.

Practical implications– This study helps researchers in identifying the factors that shape accounting policies of firms operating in countries with an environment similar to that of Greece. Additionally, the findings of this study can facilitate professionals who undertake international financial analysis. Originality/value–The findings of this study can contribute to explaining Greek firms' accounting decisions. Given that the accounting environment in Greece is similar to that prevailing in many European and non-European countries this study can provide an insight regarding the factors that influence financial reporting choices of firms operating in these countries.

Article Type: Research paper

Keyword(s):Accounting policy; Accounting; Decision making; financial reporting; Greece. Journal: Managerial Auditing Journal

Volume: 21

Number: 4

Year: 2006

pp: 372-386

Copyright ?Emerald Group Publishing Limited

ISSN: 0268-6902

Introduction

A firm's accounting policy decisions are made on the basis of the economic consequences of the alternative policies. According to Holthausen and Leftwich a firm's reporting policy choice has economic consequences when:

… Changes in the rules used to calculate accounting numbers alter the distribution of a firm's cash flows, or the wealth of parties who use those numbers for contracting or decision making.

In addition to their use in the contracting agreements between the various parties of a firm, reported accounting figures affect the firm's cash flows through their impact on the level of a company's tax liability. This is the case, provided that the same accounting treatment is used for financial reporting and tax purposes alike. Tax planning can result in an increase in the firm's tax saving and consequently it can have a positive effect on a firm's cash flows. As a consequence, assuming rationality and efficient capital markets, an accounting policy that minimizes taxable income should be preferred. However, given that the reduction of a firm's tax liability is usually accompanied by a corresponding decrease in its reported income, tax planning, under certain circumstances, can have serious implications for various parties involved with a firm. The unfavorable picture of the firm’s financial position that may emerge as a result of a decrease in the level of reported figures can have serious consequences with regard to firm's ability to meet its contractual and regulatory obligations, while shareholders' and managers' personal wealth may be affected as well. These implications have been designated as the “non-tax” costs – or financial reporting costs – of a tax reducing policy. Each party of a firm is supposed to trade-off the tax benefits of an accounting choice, against the ensuing non-tax costs. The outcome of this trade-off is supposed to influence a firm's accounting policy decisions.

The aim of this study is to provide an understanding of the factors that influence the accounting-policy decisions of firms operating in an accounting environment in which tax rules are used for financial reporting purposes. For this purpose, the accounting environment of Greece has been chosen. In Greece, tax accounting and financial accounting coincide and it is expected that tax considerations will influence management’s accounting policy decisions. This study investigates whether non-tax considerations can influence firms' accounting-policy decisions and prompts them to deviate from a tax-reducing policy. The structural characteristics of the broader economic and business environment of Greece affect the significance of the non-tax costs relating to a particular accounting policy decision. The similarities of the Greek accounting and business environment with that of other European and non-European countries means that the findings of this study may be of some help in understanding the accounting policies of firms operating in other countries. Factors giving rise to significant non-tax costs

The significance of tax benefits and non-tax costs are conditional upon certain characteristics of a firm. A firm's ownership structure has been hypothesized to be associated with the magnitude of the non-tax costs that can be generated from a tax-minimizing strategy. The management of firms characterized by a diffused ownership and a separation between management and ownership might face significant non-tax costs. The extensive use of accounting-based contracts in these firms can induce managers to assign a great deal of importance to the level of reported income. Furthermore, managers' perceptions regarding the impact that accounting figures have on their evaluation by the external users of accounts may make them particularly concerned about the level of reported profits. On the other hand, for those firms

in which ownership is concentrated in the hands of a relatively small number of shareholders who actively control the firm's management, the necessity for using a bonus scheme is reduced, while managers can communicate any information directly to shareholders without having to use published financial statements. Thus, non-tax costs may be of lesser importance and firms are expected to pursue a more aggressive tax-reducing policy. The findings of empirical research seem to support the argument that in comparison to the widely-held firms, the closely-held ones are less concerned about the non-tax consequences of their accounting choices, and they are more inclined to implement a tax-reducing strategy.

In Greece, as in many European countries (e.g. France, Italy), the ownership-structure of the majority of the firms is characterized by a high level of concentration. In most cases the owners are actively involved in their companies' administration, occupying important posts within the organizational structure of their firms. Firms' owners can directly and effectively monitor and motivate their subordinate managers and they do not need to employ incentive schemes. Further, managers in such firms can communicate information regarding their performance directly to their superior owner-managers without having to rely upon financial statements. Under these circumstances, it is argued that the ownership-structure of most Greek firms contributes to the adoption of an aggressive tax-reducing strategy, since their ownership status does not appear to generate significant non-tax costs.

The use of accounting figures in a firm's negotiations with the providers of credit capital, and the inclusion of accounting numbers-based terms in the debt agreements, suggest that a particular accounting choice can generate important non-tax costs. Lower reported profit figures may adversely influence the banks'

credit decisions, and thus raise the cost of capital for the firm. Furthermore, the violation of the terms of loan agreements places a firm in technical default, a situation that can have particularly adverse consequences for a firm. In order to reduce the likelihood that these events will occur, firms are more likely to adopt an income-increasing accounting policy.However; such a decision is most likely to be associated with important tax costs, since the resulting increase in the reported income is likely to follow an increase in taxable income. The financial leverage of a firm is used as a proxy for the firm's need for debt capital, and its proximity to violating debt covenants. The more leveraged firms are expected to face higher non-tax costs, and thus they are more likely to select the income increasing choice. Findings of empirical research suggest that the more leveraged firms do trade-off tax benefits against non-tax costs.

Banks are the main providers of funds for Greek companies. The dominant role of bank credit in the financing of business enterprises is a distinct characteristic not only of the Greek business environment, but also of many other European countries (e.g. France, Germany). Banks have developed a close relationship with many companies, while in certain cases they own part of the firm's share capital. Thus, banks in many instances may directly obtain any relevant financial information, without having to rely upon publicly disclosed data. It has been argued that the fact that financial accounting in many European countries has been dominated by tax regulations and has never developed into a genuinely independent branch of accounting can be partially attributed to the fact that when:

… Even listed companies in continental countries are dominated by banks, governments or families, the need for published information is less clear.

Furthermore, in Greece the large state-controlled banks are not supposed to

always base their credit decisions on entirely objective and rational financial criteria. Consequently, the importance of public accounting information may further diminish. Moreover, a consequence of the close relationship between banks and companies is such that a violation of a debt covenant may not have serious consequences for a firm. Within this context, a tax-reducing strategy is not likely to give rise to important non-tax costs

Yet, some significant non-tax costs can still arise. Even if economic criteria do not always play a crucial role in banks' credit decisions, most companies will be required to meet some official criteria based on accounting numbers when making a loan application. If the applying firm has a strong link with a particular bank, one cannot rule out the possibility that the bank's officials will tolerate some “adjusting” of accounting figures in order to allow the firm to comply with the relevant terms. Thus, a tendency of a firm to influence accounting figures through the choice of an appropriate accounting policy may be reinforced. Furthermore, it cannot be assumed that all firms enjoy the privilege of having a close relationship with a bank. As a consequence, financial accounting considerations can still influence a firm's accounting-policy decisions.

Within a framework of efficiently functioning capital markets, shareholders of public (listed) firms would prefer higher cash flows, since that would result in higher share prices. Consequently, higher tax-savings would be preferred. This could have been the case for Greek public firms, since the majority of them are owner-controlled firms and stock holdings constitute a substantial proportion of the personal wealth of the owner-managers. Yet, the perceived influence that accounting figures may have on the firm's share price can enhance the importance assigned to financial reporting figures. A firm's management might believe that reported figures have a considerable impact on its share price. This

impact may be greater than that resulting from a possible change in the level of firm's tax-liability. In this case, it is possible that a firm's management will aim to report higher figures in order to influence its share price, despite a corresponding increase in tax costs. Thus, public firms are more likely, compared to the private (non-listed) ones, to prefer the income increasing option. The fact that the owner-managers are prepared to forego tax benefits in order to achieve higher reported earnings, does not imply that they do not aim towards the maximization of a firm's value, and as a consequence of their wealth. The owners-managers believe that firm's value is a function of the firm's accounting profits. As Cloyed et al.put it:

If managers believe that stock prices react more strongly to reported income than to cash flow, the public capital market introduces a potential non-tax cost that serves to discourage them from [tax] conformity, even if conformity increases the firm's expected future cash flows.

And further:

?…?, if new investors and creditors are willing to supply funds on terms that are affected by reported accounting numbers, managers and existing shareholders may unanimously wish to report high income, even at the expense of paying additional tax. That is, firm value may be maximized by reporting higher income rather than reducing tax payments Cloyed et al. .

According to the Greek financial press, accounting figures have a dominant influence on the firm's stock value. Furthermore, it has been asserted that it is not uncommon for listed firms to get involved in income management through the selective application of accounting policies. Within this context, it can be expected that a tax-reducing policy due to its decreasing influence on the level of reported profits, can generate for the Greek public firms some non-tax costs,

which may prevent them from pursuing such a policy.

…?

Conclusions

The present study investigated the factors that influence the accounting-policy decisions of the industrial firms operating in Greece. A postal survey was undertaken in order to identify these factors. Although measures have been taken in order to limit the bias to the lowest possible level, one cannot rule out the possibility that some bias was introduced in the data. The analysis of the responses have provided some indication that the accounting policy decisions of Greek firms can be explained on the basis of the perceived economic consequences of these choices. It seems that tax considerations and the ensuing non-tax costs may influence the financial reporting choices of Greek firms. The participants in the survey believe that accounting figures influence the perceptions and the decision-making of the external users of accounts. Furthermore, it seems that they aim to achieve profit-related objectives, which can be in conflict with the objective of tax minimization. The non-tax costs that result from a tax-reducing policy may force many firms to deviate from an adherence to such a policy. The firm's leverage characteristics, and whether the firm is public or private, are factors that are more likely to give rise to significant non-tax costs, while the ownership structure of the majority of Greek firms is not likely to give rise to important financial reporting costs.

This study may contribute in understanding the factors that shape the accounting policy decisions not only of firms operating in Greece, but also of firms in countries with an accounting environment similar to that of Greece. Most Greek firms are characterized by concentrated ownership, while they are particularly dependent on bank financing. Furthermore, in Greece financial

accounting figures are used for tax purposes as well. In many European and non-European countries the broader business environment possesses similar characteristics. A comprehension of the rationale that dictates the accounting policy decisions of firms in these countries will foster not only academic research, but it may also facilitate international accounting and financial analysis, which play a crucial role in most investing and financing decisions. This issue gains further importance due to the increasing globalization of world economy in general, and the integration of the European economy in particular The present study is a step in the process of acquiring an insight into the factors that affect firms' financial reporting choices. Further empirical investigation is required in order to acquire a more comprehensive view of the elements that form the accounting policy decisions of firms. In particular, a thorough investigation is required regarding the way tax considerations and financial-accounting policies articulate with each other and influence firms' accounting policy-decisions. This research project provided some indication that Greek firms' reporting policies may constitute a part of tax-planning strategy aiming to reduce firms' tax liability. The investigation of the elements of a tax –reducing strategy involving the substitution between alternative tax shields can be the focus of a future research project. In such an analysis it is important to take into consideration the impact that accounting policy choices have upon firms' cash flows, while an aspect that is essential to be examined is the stock prices reactions to alternative reporting policies.

译文

当税务会计和财务会计相符时企业会计政策决定的影响因素

赫里斯托

雅典经济商业大学会计及财务部希腊雅典

摘要

目的-本文旨在探讨影响希腊企业会计政策选择的因素。研究重点着眼于关于会计数据对企业利益相关者决策和意见的影响的管理观念。

设计/方法/途径-通过对希腊的200家最大公司的财务经理进行了一项调查，要求他们表明他们对于会计报告数据对公司利益相关者的影响以及对企业追求的具体利润相关目标会产生何种程度上的影响的看法。

调查结果—根据调查参与者反馈的调查信息显示会计数据影响公司利益相关者的看法和决策，以及企业所追求的利润相关目标，该目标可能与尽量减少企业的税务责任的目标并不一致。

研究限制/问题-虽然采取了一些措施，以限制回复的偏差，但是不能排除这种可能性，回复中的一些偏差已经被采用。建立在年度报告基础上的进一步的实证研究将就公司报告政策的影响因素提供更多的证据。

实际影响-这项研究可以帮助研究人员确定形成公司会计政策的因素，这些公司经营在与希腊会计环境相似的国家，此外，这项研究的结果可以促进培养承担国际金融分析的专业人员。

创新/价值-本研究结果有助于解释希腊企业的会计决定。鉴于希腊的会计环境和当前许多欧洲和非欧洲国家的会计环境相似，这项研究可以对关于影响在这些国家经营的公司的财务报告选择的因素提供深入的研究视角。

文章类型：研究论文

关键字：会计政策，会计决策，财务报告，希腊。

期刊：管理审计杂志

卷： 21

编号：4

年限：2006

页： 372-386

版权所有：爱墨瑞得集团出版有限公司

国际刊号： 0268-6902

引言

一家公司的会计政策决定是在替代政策的经济后果的基础上做出的，作出决定基础上的经济后果。根据Holthausen和Leftwich 的观点，一家公司的财务报告政策的选择会产生经济后果，如果：

计算会计数据规则的变化会改变公司现金流的分配，或者改变依据那些数据进行承包或决策的当事方的财富。

除了报告的会计数据在公司各当事方之间合同协议的使用，报告的会计数据还通过它们对公司税务负担水平的影响来影响公司的他们使用的合同协议各方之间的公司，报告会计数据的影响公司的现金流量。就是提供同样的会计处理方法的这种情况，同样被用于财务报告和税务目的。税收筹划可以导致增加该公司的节税效果，因此，它可以对公司的现金流量产生积极的影响。因此，在假设的合理和有效的资本市场，一项能够尽量减少应纳税所得额的会计政策应该成为公司的首选。但是，做到减少企业的税收负担通常是伴随着其报告收入的相应减少，在某些情况下的税务筹划，可以对参与公司的各当事方产生严重的影响。由于报告数据水平的下降而可能出现的该公司的财务状况不利的情形，可能会对关于公司满足其合同和规章制度的义务的能力产生严重后果，而股东和经理的个人财富也可能受到影响。这些问题已被指定为“非税收”成本-或税收减少政策的财务报告成本。公司的每一方理应权衡会计政策选择的税收优惠，反对追求非税收成本。这个权衡的结果理应影响一个公司的会计政策的决定。

本研究的目的是提供一个对特定会计环境下经营的公司会计政策选择影响因素的了解，在该会计环境下，税收规则被用于财务报告目的。为此，本文选取了希腊的会计环境。在希腊，税务会计与财务会计相吻合，并且人们认为税收考虑会影响管理者的会计政策决定。本研究旨在探讨非税收考虑因素是否会影响企业的会计决策选择，并提示他们偏离减少税收的政策。希腊广泛的经济和商业环境的结构特点影响了和某一特定会计政策决定有关的非税收成本的显著性。希腊的会计和商业环境与其他欧洲和非欧洲国家的相似意味着这项研究的结果可能会对在其他国家经营的企业的会计政策的理解有一定的帮助。

引起重要非税收成本的因素

税收优惠和非税收成本的意义对公司的某些特性是有条件要求的。要判断人们假设一家公司的所有制结构和非税收成本的规模有关，这种非税收成本是在税收最小战略下产生的。以分散的所有权以及管理权和所有权分离为特点的公司的管理可能面临着重大的非税收成本。会计为基础的合同在这些企业的广泛使用，可以减少经理对报告收入水平所分配的大量关注。此外，经理人认为会计数据会对数据的外部使用者对他们的评价产生影响的观念可能会使他们特别关注报告利润水平。另一方面，对于那些所有权集中在相对较少数量的股东手中的那些公司来说使用奖励计划的必要性就被削减了，这些股东积极的控制着公司的管理，同时经理可以直接和股东沟通任何信息，而不必使用公布的财务报表。因此，非税收成本可能不太重要并且公司被预计会追求一种更加积极的税收减少的政策。实证研究结果似乎支持了这一论点：相比较普遍持有的公司密切持有公司较少关注他们会计选择的非税收后果，并且他们更倾向于执行税收减少战略。

在希腊，像在许多欧洲国家（如法国，意大利）一样，大多数公司的所有权结构的特点是高度集中。在大多数情况下，所有者积极参与其公司的管理，在他们公司的组织结构中占据重要职位，公司的所有者可以直接

并且有效地监督和激励他们下属的管理人员并且他们不需要使用激励方案。此外，在这些企业的管理人员可以直接和上级所有者兼经理交流关于他们业绩的信息，而不必依赖财务报表。在这种情况下，有人认为，大多数希腊公司的所有制结构有助于采用一项积极的税收减少的战略，因为它们的所有权地位似乎没有产生重大的非税收成本。

会计数据在公司与信贷资金提供者的谈判中的使用，以及以会计数据为基础的条款在债务协议中的列入，表明特定的会计选择可以产生重要的非税收成本。较低的报告利润数字可能对银行的信贷决策产生不利的影响，从而提高对公司的资本成本。此外，对贷款协议条款的违反会将公司置于专门违约的境况，这种情况会对公司有特别不利的后果。为了减少这些事件发生的可能性，公司更可能采用一项增加收入的会计政策。然而，这样的决定最有可能和重要的税收成本相联系，因为由此产生的报告收入的增加，很可能伴随着后续应纳税所得额的增加。一个公司的财务杠杆被用来作为公司对债务资金的需要和公司接近违反债务契约的代表指标。公司预计面临的财务杠杆越多非税收成本也就越高，因此他们更倾向于选择收入增加的会计政策。实证研究结果表明，越来越多的企业权衡税收优惠对非税收成本的杠杆作用。

银行是希腊公司的主要资金提供者。银行信贷在商业企业融资过程中的主导作用具有一个鲜明特征，不仅是在希腊的商业环境下，而且许多其他欧洲国家（如法国，德国）。银行已经和许多公司建立了密切的关系，在某些情况下，他们拥有公司股本的一部分。因此，银行在许多情况下可直接获得任何与公司相关的财务信息，而不必依靠公开披露的数据。有人认为，在许多欧洲国家财务会计已经被税收法规所控制，并且从来没有发展成一个真正独立的会计的分支机构的这一事实可部分归因于一个事实，即当：（完整译文请到百度文库）

即使在欧洲大陆国家的上市公司也主要是被银行，政府或家族所控

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功能在于明确的指导方针融资、铺设融资目标下,建立整体规模、融资渠道和方法,安排战略资本结构优化方案,从各方面对此作了相应的对策,以达到融资目标,最后预测和收集的大量资金的企业的需要。 投资策略 为核心的战略财务会计,这种策略决定一个企业只能分配它的首都资源合理而有效的方法。投资策略包括确认投资固定资产的方向、公司规模和资本规模、投资选择相关的外部扩张或内部扩张,改革旧的产品或开发新的、独立或联合操作,自有资金投资决定或贷款之间的百分比固定资产、流动资产、投资策略和风险和那些在通货膨胀。 利润分配决策策略 这个策略,包括会计资本收益和设立股份奖金分配制度,主要的交易一个企业比例,搁在长期底图在扩大规模、提高员工福利和自身的生活水平。利润分配决策战略旨在满足需求,对于资产资本的发展和改进企业的核心竞争力根据相关的投资策略和融资策略。与此同时,在实行这个策略,企业建立以人为本预计分配政策的有效方法,积极探索运用那些重要的要素,如知识、技术、专利、会计利润分配决策课程。 2 我国中小企业战略财务会计的问题 目前,一些常见的问题包括： 2.1 缺乏科学规范的财务策略 不少企业在追求只有一个大的规模,或购买大量的土地而忽略资产结构配置,或没有合理安排其资本。他们没有财务策略,不要去提到实施。至于其他的影响,分析了其战略财务会计是很大的影响由于他们的科学和不规则的策略,并具有以下特点:第一,他们的战略企业财务目标的总体离开他们的财务策略;第二,被认为相当于金融计划,因此忽视的综合性金融策略;第三,金融方案不是根据他们的企业的长期目标,因此有很大的随机性。 2.2 忽视战略环境分析,并有不合理的战略性的财务目标 战略环境分析既是财务策略的基础和保障实施。它包括内部和外部环境分析与前者的存在内部基础和实施依据建立的财务策略。目前,很多中小企业没有实现战略环境的重要性,建立和推行的金融战略和因此未能有适当的分析,特别是其战略

会计监督问题外文翻译

Evolution and Thinking of the Accounting Supervision Mode of China’s State-owned Enterprises Guo Yaxiong School of Accountancy, Jiangxi University of Finance and Economics, P.R.C, 330013 4. COUNTERMEASURES 4.1. IMPLEMENT MODE COMBINATION MANAGEMENT Accounting supervision modes of state-owned enterprises are various. Full implementation of these modes would be a waste of resources, increase the difficulty of accounting management. It’s necessary to targeted select two or more accounting supervision modes to implement accounting supervision according to operation characteristics of the supervised state-owned enterprises. The author believes that, generally, the internal audit system is a conventional system. If you want to select systems among the assigned accountant system, assignment board of supervisors system and outside director system, the number of systems chosen is better no more than two. At the same time, it’s no need to implement assigning accountants system and dispatching board of supervisors system in the same enterprise, and it’s inappropriate to promote outside director system in a large scale. 4.2. Improve the efficiency of accounting supervision. Asymmetric information theory suggests that private information possessed by agents is unobservable, hidden action is unverifiable, thus the biggest problem brought is the opportunistic behavior. Therefore, it’s not necessary to emphasize the diversified forms of accounting supervision of state-owned enterprises, but necessary to emphasize the actual results, the efficiency of the accounting supervision, and limit opportunistic behavior of agents. Firstly, the appointment and assignment personnel should quickly master financial information of the enterprise such as financial results, operating results and cash flow, and be familiar with production and business activities of the enterprise. Secondly, the responsibilities must be assigned to individuals, safeguard mechanisms for implementation should be established, and someone should be assigned to track, supervise, inspect and evaluate the implementation of the system .Thirdly, establish a national accounting supervision expert’s database of state-owned enterprises, strengthen job training, and build a professional team of high-level and rich experience in business management. Finally, the information acquired in implementation of a variety of accounting supervision modes should be shared. State Asset Supervision and Administration Commission should organize a variety of communication meetings, on-site meetings and seminars which can attract a lot of appointment and assignment personnel to participate in, to consult problems appearing in accounting supervision and communicate measures against the problems. 4.3. Make clear the limits of accounting supervision In the case of separation of ownership and management, insider control theory tells us