本文選題：建筑行業(yè)　切入點(diǎn)：借款費(fèi)用資本化　出處：《北京交通大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：建筑行業(yè)是國(guó)民經(jīng)濟(jì)的重要物質(zhì)生產(chǎn)行業(yè),主要是專門從事土木工程、房屋建設(shè)和設(shè)備安裝以及工程勘察設(shè)計(jì)工作的生產(chǎn)部門。其產(chǎn)品包括各種工廠、礦井、鐵路、橋梁、港口、道路、管線、住宅以及公共設(shè)施的建筑物、構(gòu)筑物和設(shè)施。建筑業(yè)是吸納就業(yè)的重要行業(yè),對(duì)關(guān)聯(lián)產(chǎn)業(yè)得發(fā)展有巨大帶動(dòng)力,可以吸收大量的消費(fèi)資金,對(duì)國(guó)民經(jīng)濟(jì)的發(fā)展有一定的調(diào)節(jié)作用,因此,建筑業(yè)是國(guó)民經(jīng)濟(jì)的重要物資生產(chǎn)部門。 本文計(jì)劃從實(shí)證角度分析借款費(fèi)用資本化政策對(duì)建筑行業(yè)上市公司的影響,以國(guó)泰安數(shù)據(jù)庫(kù)中企業(yè)為樣本,通過(guò)對(duì)上述上市公司財(cái)務(wù)報(bào)表的解讀,完成對(duì)下列三個(gè)核心問(wèn)題的探索：企業(yè)當(dāng)期資本化的借款費(fèi)用及當(dāng)期用于計(jì)算確定借款費(fèi)用資本化金額的資本化率,是否在年報(bào)中披露,并以何種形式披露。借款費(fèi)用資本化理論上是否可以實(shí)現(xiàn)盈余管理,并間接影響企業(yè)信用評(píng)級(jí)情況。公司現(xiàn)實(shí)中是否通過(guò)借款費(fèi)用資本化達(dá)到盈余管理的目的。借款費(fèi)用資本化對(duì)建筑行業(yè)而言,是否影響到了企業(yè)的融資規(guī)模。 本文擬采用的研究方法包括文獻(xiàn)閱讀法以及控制變量下的回歸分析法,通過(guò)閱讀文獻(xiàn),了解借款費(fèi)用資本化的具體實(shí)施情況與企業(yè)的做法,同時(shí)通過(guò)實(shí)證研究,使用借款費(fèi)用資本化前的會(huì)計(jì)政策重新核算借款費(fèi)用資本化準(zhǔn)則涉及的項(xiàng)目,以借款利息、資本化利息等相關(guān)項(xiàng)目為自變量,企業(yè)債務(wù)融資量為因變量,通過(guò)回歸分析,驗(yàn)證本文的結(jié)論。
[Abstract]:The construction industry is an important material production industry of the national economy, mainly specialized in civil engineering, housing construction and equipment installation, engineering survey and design work. Its products include various factories, mines, railways, bridges, The buildings, structures and facilities of ports, roads, pipelines, housing and public facilities. The construction industry is an important sector to absorb employment. It has a huge driving force for the development of related industries and can absorb a large amount of consumer funds. Therefore, the construction industry is an important material production department of the national economy. This paper intends to analyze the impact of the capitalization of borrowing costs on listed companies in the construction industry from an empirical perspective, taking the enterprises in Cathay's database as a sample, through the interpretation of the financial statements of the listed companies mentioned above. To complete the exploration of the following three core issues: the borrowing cost of the current capitalization of the enterprise and the rate of capitalization used to calculate the amount capitalized in the current period are disclosed in the annual report, Whether the capitalization of borrowing costs can theoretically achieve earnings management, And indirectly affect the enterprise credit rating. In reality, whether the company through the capitalization of borrowing costs to achieve the purpose of earnings management. To the construction industry, whether the capitalization of borrowing costs affects the financing scale of the enterprise. The research methods to be adopted in this paper include literature reading and regression analysis under control variables. Through reading the literature, we can understand the specific implementation of capitalization of borrowing costs and the practice of enterprises, and at the same time, through empirical research, Using the accounting policy before the capitalization of the borrowing costs, the items involved in the criteria of capitalization of the borrowing costs are recounted. The related items, such as borrowing interest, capitalized interest, and so on, are taken as independent variables, and the amount of enterprise debt financing is taken as the dependent variable, and the regression analysis is carried out. Verify the conclusion of this paper.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.92

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