本研究以 2005 年至 2014 年中国沪深股市 A 股所有上市公司为样本，考 察了高管背景特征是否影响会计信息可比性，以及不同高管的背景特征对会 计信息可比性的影响程度。 本文以高层梯队理论为基础，认为高管的背景特 征通过影响其心理特征，从而影响其对于公共信息的关注程度以及自身的行 为选择，最终影响到会计信息可比性的好坏。研究发现，高管背景特征对会 计信息可比性有一定的影响，其中高管的性别、学历水平、薪酬水平、任期 和政府层级均与会计信息可比性有显著的正相关关系。同时不同高管的背景 特征对会计信息可比性的影响程度各有差异，其中总经理和财务总监对会计 信息可比性的影响程度最大，其次是董事长，监事会主席对会计信息可比性 的影响程度最小。

This study examines whether the background characteristics of the executives affect accounting information comparability and the influence of the background characteristics of different executives on accounting information comparability based on the samples of listed companies during 2005-2014 on Chinese A-share market. Based on the Upper Echelon theory , this paper argue that the manager’s background characteristics influence their psychological characteristics, thus affecting their degree of attention to public information and their choice of behavior, and ultimately affect accounting information comparability. The evidence shows the background characteristics of executives have a certain influence on the accounting information comparability, among which the gender, educational level, salary level, tenure and government level of executives are positively correlated with accounting information comparability. At the same time, the influence of the background characteristics of different executives on the comparability of accounting information is different. CEO and CFO have the greatest influence on the comparability of accounting information, followed by the chairman of the board. The influence of the chairman of supervisory board is weakest.