本文選題：借款費用 + 盈余管理��； 參考：《天津財經(jīng)大學(xué)》2012年碩士論文

【摘要】：2006年財政部發(fā)布的企業(yè)會計準(zhǔn)則增加了《企業(yè)會計準(zhǔn)則第17號——借款費用》這一具體準(zhǔn)則,借款費用的確認(rèn)、計量和披露有了規(guī)范的體系。新借款費用準(zhǔn)則在允許資本化的資產(chǎn)范圍、借款范圍,借款費用資本化的計算方法和溢折價攤銷等方面有了變化,這些變化帶來了相應(yīng)的經(jīng)濟(jì)后果,產(chǎn)生了新的盈余管理空間,影響到企業(yè)會計信息披露的質(zhì)量。為應(yīng)對新準(zhǔn)則帶來的諸多變化,保證會計信息的真實、公允,建立健全內(nèi)部控制及其信息披露是企業(yè)的必經(jīng)之路。高質(zhì)量的企業(yè)內(nèi)部控制信息披露能否抑制借款費用盈余管理行為是本文研究的重要內(nèi)容。 論文以借款費用準(zhǔn)則改革為背景,分析總結(jié)國內(nèi)外對借款費用、盈余管理和內(nèi)部控制信息披露的研究,確定了文章的研究內(nèi)容和框架；對比分析了新借款費用準(zhǔn)則的變化,深入挖掘其可能產(chǎn)生的經(jīng)濟(jì)后果,剖析借款費用盈余管理動機(jī)和手段,選取上市公司2008-2010年相關(guān)數(shù)據(jù)對借款費用分布情況進(jìn)行統(tǒng)計分析,采用實證研究方法,分析新準(zhǔn)則實施后借款費用資本化和盈余管理情況；根據(jù)實證結(jié)果,結(jié)合我國上市公司借款費用內(nèi)部控制信息披露狀況的分析,研究內(nèi)控信息披露質(zhì)量對借款費用盈余管理行為的影響,檢驗內(nèi)控信息披露的效果,為提出相應(yīng)的合理化建議提供了經(jīng)驗證據(jù)。 研究表明,新準(zhǔn)則實施后,借款費用盈余管理現(xiàn)象依然存在,但內(nèi)部控制信息披露質(zhì)量較高的上市公司,其盈余管理程度明顯降低。因此,企業(yè)建立健全內(nèi)部控制機(jī)制,提高內(nèi)部控制信息披露質(zhì)量,是提高會計信息質(zhì)量的重要途徑。
[Abstract]:In 2006, the Accounting Standards for Enterprises issued by the Ministry of Finance added the specific criterion of "Accounting Standards for Enterprises No. 17-borrowing costs", and the recognition, measurement and disclosure of borrowing costs had a normative system. There have been changes in the scope of assets allowed for capitalization, the calculation method of capitalization of borrowing costs, and the amortization of overheads. These changes have brought about corresponding economic consequences and created new room for earnings management. It affects the quality of accounting information disclosure. In order to deal with the changes brought by the new standards, to ensure the truth and fairness of accounting information, to establish and perfect internal control and information disclosure is the only way for enterprises. Whether the high quality internal control information disclosure can restrain the behavior of borrowing cost earnings management is an important content of this paper. Based on the reform of borrowing cost criterion, this paper analyzes and summarizes the research on borrowing cost, earnings management and information disclosure of internal control at home and abroad, determines the research content and framework of the paper, compares and analyzes the change of new borrowing cost criterion. In order to analyze the possible economic consequences, analyze the motivation and means of surplus management of borrowing costs, select the relevant data of listed companies from 2008 to 2010 to carry out statistical analysis on the distribution of borrowing costs, and adopt the empirical research method. This paper analyzes the capitalization of borrowing costs and earnings management after the implementation of the new guidelines, and, according to the empirical results, analyzes the information disclosure situation of the internal control of the borrowing costs of listed companies in China. This paper studies the effect of the quality of internal control information disclosure on the earnings management behavior of borrowing costs, tests the effect of internal control information disclosure, and provides empirical evidence for the corresponding rationalization suggestions. The research shows that after the implementation of the new standard, the phenomenon of earnings management of borrowing costs still exists, but the earnings management degree of listed companies with high quality of internal control information disclosure is obviously reduced. Therefore, it is an important way to improve the quality of accounting information by establishing and perfecting the internal control mechanism and improving the quality of internal control information disclosure.
【學(xué)位授予單位】：天津財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 孫錚,王躍堂;資源配置與盈余操縱之實證研究[J];財經(jīng)研究;1999年04期

2 許波;中外企業(yè)盈余管理研究述評[J];當(dāng)代財經(jīng);2004年07期

3 陳小悅,肖星,過曉艷;配股權(quán)與上市公司利潤操縱[J];經(jīng)濟(jì)研究;2000年01期

4 陸建橋;中國虧損上市公司盈余管理實證研究[J];會計研究;1999年09期

5 魏明海;盈余管理基本理論及其研究述評[J];會計研究;2000年09期

6 潘秀麗;對內(nèi)部控制若干問題的研究[J];會計研究;2001年06期

7 雷光勇,劉金文,柳木華;經(jīng)濟(jì)后果、會計管制與會計尋租[J];會計研究;2001年09期

8 楊有紅;汪薇;;2006年滬市公司內(nèi)部控制信息披露研究[J];會計研究;2008年03期

9 瞿旭;李明;楊丹;葉建明;;上市銀行內(nèi)部控制實質(zhì)性漏洞披露現(xiàn)狀研究——基于民生銀行的案例分析[J];會計研究;2009年04期

10 謝德仁;;會計準(zhǔn)則、資本市場監(jiān)管規(guī)則與盈余管理之遏制:來自上市公司債務(wù)重組的經(jīng)驗證據(jù)[J];會計研究;2011年03期

，

本文編號：1895781