近年来上市公司普遍持有大量金融资产、交易相当活跃，同时会计监管也在强化。针对于此，本项目将以2014年CAS2适用范围变更和2017年CAS22金融工具准则变更（与IFRS9趋同）为背景展开以下研究：（1）新会计政策背景下的金融投资行为（金融资产持有规模、分类选择、处置时机、披露位置）发生机理及其动因和影响因素；（2）金融投资行为对会计信息质量（透明度、可靠性、波动性、收益预测精确性）和资产配置效率的影响机理及因素分析。本项目将在“会计准则—企业行为—会计信息质量—资产配置效率”分析框架下拓展研究范式，从公允价值会计的导向作用和企业行为等方面延展理论和实证分析。在方法上，将利用准则变迁的外生事件机会和实验研究方法等控制内生性问题。研究成果有助于完善会计理论和准则体系、理解公允价值会计及IFRS9的普遍意义、洞察企业的行为规律，对于加强金融监管、提升会计信息质量和资源配置效率也具有重要启示。

In recent years, listed companies have generally held a large number of financial assets, whose trading behavior is increasingly active, and accounting supervision is also strengthening. In this context, on the background of the changes in the scope of CAS2 application in 2014 and the changes of the CAS22 Financial Instruments Guidelines in 2017 (converging with IFRS9), the following research will be carried out: (1) Under the new accounting policy, financial investment behavior including financial assets holdings scale, classification, disposal time and the disclosure location, as well as its motivation and influencing factors; (2) the influence mechanism and factors of financial investment behavior on the quality of accounting information (transparency, reliability, volatility, earnings forecast accuracy) and asset allocation efficiency. This project will expand the research paradigm under the framework of "Accounting Standards-Corporate Behavior-Accounting information quality-assets allocation efficiency" and make the theoretical and empirical analysis from the perspective of decision usefulness measurement and value relevance incentive effect. As for the method, the research will use exogenous event opportunities and experimental research methods to control the endogenous problems. The research results will contribute to improving the accounting theory and guidelines system, understanding the universal significance of fair value accounting and IFRS9, and observing the behavior rules of enterprises. It also has important implications for strengthening financial regulation, improving the quality of accounting information and the efficiency of resource allocation.