本文選題：物流企業(yè) + 金融資產公允價值　； 參考：《物流技術》2014年13期

【摘要】：針對更改公允價值變動呈報方式會對上市物流企業(yè)財務報告可讀性和會計信息透明度產生影響的問題,綜合分析了金融資產公允價值變動呈報方式變化的影響,構建了一組價值相關模型和收益相關模型,檢驗金融資產公允價值變動呈報方式對會計信息價值的影響。研究結果證明,在利潤表中增加金融資產公允價值變動數據能夠增強會計信息價值,能夠顯著提高財務報告的可讀性和顯著降低投資者估值成本,為完善會計準則提供參考。
[Abstract]:Aiming at the problem that changing the reporting mode of fair value change will have an impact on the readability of financial report and the transparency of accounting information of listed logistics enterprises, this paper comprehensively analyzes the influence of the change in reporting mode of fair value change of financial assets. A set of value-related models and revenue-related models are constructed to test the impact of the change of fair value of financial assets on the value of accounting information. The results show that increasing the fair value data of financial assets in the income statement can enhance the value of accounting information, improve the readability of financial reports and reduce the cost of investors' valuation, and provide a reference for the improvement of accounting standards.
【作者單位】： 浙江工商大學統(tǒng)計與數學學院;
【分類號】：F232;F253.7
，

本文編號：1830803