公允價(jià)值論文:公允價(jià)值順周期效應(yīng)對(duì)會(huì)計(jì)穩(wěn)健性的影響研究_第1頁(yè)
公允價(jià)值論文:公允價(jià)值順周期效應(yīng)對(duì)會(huì)計(jì)穩(wěn)健性的影響研究_第2頁(yè)
公允價(jià)值論文:公允價(jià)值順周期效應(yīng)對(duì)會(huì)計(jì)穩(wěn)健性的影響研究_第3頁(yè)
公允價(jià)值論文:公允價(jià)值順周期效應(yīng)對(duì)會(huì)計(jì)穩(wěn)健性的影響研究_第4頁(yè)
公允價(jià)值論文:公允價(jià)值順周期效應(yīng)對(duì)會(huì)計(jì)穩(wěn)健性的影響研究_第5頁(yè)
已閱讀5頁(yè),還剩3頁(yè)未讀, 繼續(xù)免費(fèi)閱讀

下載本文檔

版權(quán)說(shuō)明:本文檔由用戶提供并上傳,收益歸屬內(nèi)容提供方,若內(nèi)容存在侵權(quán),請(qǐng)進(jìn)行舉報(bào)或認(rèn)領(lǐng)

文檔簡(jiǎn)介

1、公允價(jià)值論文:公允價(jià)值順周期效應(yīng)對(duì)會(huì)計(jì)穩(wěn)健性的影響研究【中文摘要】2007年肇始于美國(guó)的次貸危機(jī)所引發(fā)的全球性金融危機(jī),不但造成了巨大的經(jīng)濟(jì)損失,也引起了國(guó)際社會(huì)及準(zhǔn)則制定機(jī)構(gòu)紛紛探索危機(jī)產(chǎn)生的深層原因和應(yīng)對(duì)性措施。美國(guó)金融機(jī)構(gòu)認(rèn)為“按市值計(jì)價(jià)”計(jì)量原則在經(jīng)濟(jì)劇烈波動(dòng)時(shí)期,非理性地虛增或劇減企業(yè)資產(chǎn)的真實(shí)價(jià)值,不合理地高估或低估企業(yè)利潤(rùn),最終所導(dǎo)致的會(huì)計(jì)信息失真是危機(jī)爆發(fā)的主要誘因之一。這種指責(zé)迫使美國(guó)在隨后頒布的經(jīng)濟(jì)穩(wěn)定法案中明確規(guī)定暫停使用公允價(jià)值計(jì)量。從最初認(rèn)為公允價(jià)值是金融資產(chǎn)最佳計(jì)量屬性,進(jìn)而指責(zé)其是誘導(dǎo)危機(jī)爆發(fā)的不可或缺的因素之一,最后暫停使用。美國(guó)公允價(jià)值應(yīng)用理念的轉(zhuǎn)變,促使會(huì)計(jì)

2、理論界對(duì)公允價(jià)值微觀技術(shù)層面上的可靠性和相關(guān)性進(jìn)行了深度反思。這次危機(jī)在一定程度上也映射出公允價(jià)值計(jì)量理論所探求的真實(shí)與公允觀理念和會(huì)計(jì)穩(wěn)健性對(duì)資產(chǎn)與負(fù)債、收入與費(fèi)用不對(duì)稱會(huì)計(jì)處理方法的背離,深層次角度上披露了各經(jīng)濟(jì)主體利益動(dòng)態(tài)博弈和會(huì)計(jì)信息經(jīng)濟(jì)后果之本質(zhì)。此次危機(jī)所導(dǎo)致的嚴(yán)重經(jīng)濟(jì)后果,也引起社會(huì)各階層普遍關(guān)注和探討公允價(jià)值宏觀經(jīng)濟(jì)層面上的順周期性。我國(guó)財(cái)政部會(huì)計(jì)準(zhǔn)則委員會(huì)(China Accounting Standards Committee,簡(jiǎn)稱CASC)2006年發(fā)布了39項(xiàng)新準(zhǔn)則,在金融工具確認(rèn)和計(jì)量、金融工具列報(bào)、投資性房地產(chǎn)、資產(chǎn)減值等17項(xiàng)具體準(zhǔn)則中明確指出了公允價(jià)值應(yīng)用范圍。

3、但在經(jīng)濟(jì)全球化和國(guó)際會(huì)計(jì)準(zhǔn)則日益趨同的過程中,由于我國(guó)在公允價(jià)值應(yīng)用范圍和水平等方面與發(fā)達(dá)國(guó)家相比仍存在一定差距,公允價(jià)值順周期效應(yīng)在危機(jī)中導(dǎo)致的嚴(yán)重經(jīng)濟(jì)后果無(wú)時(shí)無(wú)刻不在警醒著社會(huì)各個(gè)階層。因此,如何合理有效地應(yīng)用公允價(jià)值在增強(qiáng)財(cái)務(wù)信息相關(guān)性的同時(shí)兼顧穩(wěn)健性原則,具有非常重要的理論意義和現(xiàn)實(shí)意義。對(duì)此,本文結(jié)合我國(guó)現(xiàn)實(shí)政治和經(jīng)濟(jì)體制背景,選取公允價(jià)值順周期效應(yīng)為視角對(duì)我國(guó)上市公司會(huì)計(jì)穩(wěn)健性進(jìn)行探索研究。本文研究共由五個(gè)部分構(gòu)成:第一部分首先簡(jiǎn)要概述了本文的和研究意義,在詳細(xì)歸納與總結(jié)國(guó)內(nèi)外研究動(dòng)態(tài)的基礎(chǔ)上,明確本文的研究框架與研究思路,指出本文的創(chuàng)新點(diǎn)與研究不足。第二部分主要介紹了公允價(jià)值順周

4、期效應(yīng)和會(huì)計(jì)穩(wěn)健性相關(guān)概念,闡述了公允價(jià)值順周期效應(yīng)的特征,簡(jiǎn)要總結(jié)了會(huì)計(jì)穩(wěn)健性的度量方法,梳理分析公允價(jià)值與會(huì)計(jì)穩(wěn)健性的理論基礎(chǔ)。第三部分在公允價(jià)值計(jì)量周期統(tǒng)計(jì)描述的基礎(chǔ)上,對(duì)公允價(jià)值順周期效應(yīng)波動(dòng)影響會(huì)計(jì)穩(wěn)健性水平的傳導(dǎo)機(jī)制進(jìn)行深入探討,從定性的角度分析經(jīng)濟(jì)發(fā)展不同時(shí)期下公允價(jià)值計(jì)量對(duì)會(huì)計(jì)穩(wěn)健性的影響趨勢(shì)。第四部分選取經(jīng)濟(jì)發(fā)展不同時(shí)期下2007-2009年我國(guó)A股上市公司財(cái)務(wù)數(shù)據(jù)作為樣本,構(gòu)建綜合回歸模型,實(shí)證檢驗(yàn)公允價(jià)值順周期效應(yīng)對(duì)會(huì)計(jì)穩(wěn)健性產(chǎn)生的波動(dòng)影響。第五部分以相關(guān)理論與實(shí)證分析為依據(jù),結(jié)合我國(guó)特殊的政治和經(jīng)濟(jì)體制背景,提出本文的主要研究結(jié)論、對(duì)策建議和研究展望。本文的創(chuàng)新及特色在

5、于:首先,國(guó)內(nèi)外學(xué)者在單一技術(shù)層面上對(duì)公允價(jià)值和會(huì)計(jì)穩(wěn)健性理論研究可謂汗牛沖棟,但在宏觀經(jīng)濟(jì)層面上對(duì)公允價(jià)值與會(huì)計(jì)穩(wěn)健性的結(jié)合研究實(shí)屬鳳毛麟角。本文選取公允價(jià)值的順周期效應(yīng)為視角對(duì)會(huì)計(jì)穩(wěn)健性進(jìn)行前瞻性探索研究,在宏觀經(jīng)濟(jì)層面上拓展了對(duì)會(huì)計(jì)穩(wěn)健性研究的新思路,豐富了公允價(jià)值與會(huì)計(jì)穩(wěn)健性關(guān)系的理論研究。其次,本文選取處于經(jīng)濟(jì)發(fā)展不同時(shí)期下2007-2009年滬、深兩市A股上市公司財(cái)務(wù)數(shù)據(jù)為樣本,并在對(duì)盈余-股價(jià)回報(bào)關(guān)系度量模型與Ball和Shivakumar的應(yīng)計(jì)-現(xiàn)金流關(guān)系度量模型進(jìn)行修正的基礎(chǔ)上,實(shí)證分析公允價(jià)值順周期效應(yīng)所引起的會(huì)計(jì)穩(wěn)健性的變動(dòng)程度,增強(qiáng)了實(shí)證分析的嚴(yán)謹(jǐn)性和可比性,使研究結(jié)論

6、更具說(shuō)服力?!居⑽恼縍esult from American subprime crisis caused global financial crisis in 2007.It not only caused a huge economic losses, but also had caused the international society and standard setting bodies pay attention to exploring the deep reason and countermeasures of the crisis. American financia

7、l institutions believe that “based mark-to-market” measuring principle in economic volatility period, irrational to add or diminish the real value of the enterprise assets, unreasonably overvalued or undervalued corporate profits, ultimately lead to accounting information distortion is one of the ma

8、in causes of crisis.This forced the United States issued economic stability act specified stop using the fair value measurement. From originally thought the fair value is best measurement attribute of financial assets, and accused the induction crisis is one of the indispensable factor, finally stop

9、 using. The United States transformation of fair value applied concept, prompting accounting theoretical reflect on the reliability and correlation of fair value micro technology level.The crisis in part mapping out the fair value measurement theory search true and fair view concept and conservatism

10、 towards assets and liabilities, income and expenses accounting methods asymmetry of deviation.It profound disclosure each economy subject interests dynamic game and the essence of the economic consequences of financial information.In 2006,China Accounting Standards Committee presented released 39 n

11、ew Standards in financial instruments, recognition and measurement, financial tools presentation, investment real estate, asset impairment 17 specific Standards such as pointed out by fair value range. But in economic globalization and international accounting standards in the process of growing con

12、vergence, because our country in fair value application range and application level compared with the developed countries still exist certain disparity, fair value procylicality caused serious economic consequences ever-present watch social classes. Therefore, how to effective application of fair va

13、lue in enhancing the financial information for relevance and conservatism principle have very important theoretical and realistic significance. This paper combines with political and economic system background of our contry, selects fair value procylicality for the view towards listed companies in C

14、hina accounting conservatism explorations research.This paper is divided into five chapters. Chapter one briefly summarizes the background and significance of the research, classifies in detail on the basis of research dynamic, made clear framework and research ideas, points out the innovations and

15、shortage.The second part mainly introduces the concepts of fair value procylicality and accounting conservatism, expounds the characteristics of the fair value procylicality, analyzes the fair value and accounting conservatism theoretical basis. The third part bases on the statistics description of

16、fair value measurement cycle, explores the transmission mechanism of fair value procylicality towards accounting conservatism and from qualitative angle analyzes the impact trend of fair value measurement on accounting conservatism under different periods of economic development. The fourth part sel

17、ects the listed company financial data as the samples between 2007 and 2009 under different periods of economic development,construct comprehensive regression model, empirical test the fluctuations of fair value procylicality towards accounting conservatism. The fifth part bases on the relevant theo

18、retical and empirical analysis, combines with political and economic system background of our contry, puts forward the main conclusion, countermeasures and research prospects.The characteristics and innovation of this paper is that:first, domestic and foreign scholars makes abundant theoretical rese

19、arch on fair value and accounting conservatism in single technology level, but combines them in macroeconomic level research is in short supply. This paper makes prospective study on accounting conservatism from the fair value procylicality perspective, extends the new idea of accounting conservatis

20、m, enrich the relationship theory research of fair value procylicality and accounting conservatism. Secondly, this paper selects the listed company financial data as samples between 2007 and 2009 under different periods of economic development, and bases on correction of surplus stock returns model and Shivakumar should plan- and cash flow relations measure model, empirical analysis the fluctuations of fair value procylicality towards accounting conservatism, and enhances

溫馨提示

  • 1. 本站所有資源如無(wú)特殊說(shuō)明,都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請(qǐng)下載最新的WinRAR軟件解壓。
  • 2. 本站的文檔不包含任何第三方提供的附件圖紙等,如果需要附件,請(qǐng)聯(lián)系上傳者。文件的所有權(quán)益歸上傳用戶所有。
  • 3. 本站RAR壓縮包中若帶圖紙,網(wǎng)頁(yè)內(nèi)容里面會(huì)有圖紙預(yù)覽,若沒有圖紙預(yù)覽就沒有圖紙。
  • 4. 未經(jīng)權(quán)益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
  • 5. 人人文庫(kù)網(wǎng)僅提供信息存儲(chǔ)空間,僅對(duì)用戶上傳內(nèi)容的表現(xiàn)方式做保護(hù)處理,對(duì)用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯,并不能對(duì)任何下載內(nèi)容負(fù)責(zé)。
  • 6. 下載文件中如有侵權(quán)或不適當(dāng)內(nèi)容,請(qǐng)與我們聯(lián)系,我們立即糾正。
  • 7. 本站不保證下載資源的準(zhǔn)確性、安全性和完整性, 同時(shí)也不承擔(dān)用戶因使用這些下載資源對(duì)自己和他人造成任何形式的傷害或損失。

最新文檔

評(píng)論

0/150

提交評(píng)論