本文選題：可供出售金融資產(chǎn) + 交易性金融資產(chǎn)��； 參考：《西南財經(jīng)大學》2012年碩士論文

【摘要】：根據(jù)2006年2月財政部頒布的新《企業(yè)會計準則》,企業(yè)應(yīng)當結(jié)合自身業(yè)務(wù)特點、投資策略和風險管理要求,將取得的除去長期股權(quán)投資準則所規(guī)范的股權(quán)投資等金融資產(chǎn)以外的其他金融資產(chǎn),在初始確認時劃分為以下四類——以公允價值計量且其變動計入當期損益的金融資產(chǎn)、持有至到期投資、貸款和應(yīng)收款項、可供出售的金融資產(chǎn)。 以公允價值計量且其變動計入當期損益的金融資產(chǎn),根據(jù)新會計準則可以將其細分為：交易性金融資產(chǎn)與指定為以公允價值計量且其變動計入當期損益的金融資產(chǎn)。企業(yè)在初始取得交易性金融資產(chǎn)時,需按照交易當時的公允價值記入該項金融資產(chǎn)的初始成本,為購買活動發(fā)生的相關(guān)購置費用按照發(fā)生金額進入當期的投資收益科目。企業(yè)在持有該項交易性金融資產(chǎn)時,該項資產(chǎn)的公允價值會隨著市場活動產(chǎn)生波動,在資產(chǎn)負債表日,企業(yè)需要按照當時該項金融資產(chǎn)的公允價值,將其與賬面成本的差額記入公允價值變動損益科目。可供出售金融資產(chǎn)在初始確認時,以其公允價值計量,相關(guān)交易費用計入初始入賬金額；在資產(chǎn)負債表日企業(yè)需要按照當時該項金融資產(chǎn)的公允價值,將其與賬面成本的差額記入所有者權(quán)益下的資本公積科目。 新會計準則對交易性金融資產(chǎn)和可供出售金融資產(chǎn)的分類并沒有進行清晰劃分。正因為相關(guān)規(guī)定的不明確,上市公司管理層對交易性金融資產(chǎn)與可供出售金融資產(chǎn)的分類也較為主觀隨意。因此,上市公司進行盈余管理擁有了外在可能性。本文將主要研究上市公司是否會利用金融資產(chǎn)初始化分的會計政策選擇上的隨意性,通過對交易性金融資產(chǎn)和可供出售金融資產(chǎn)的初始劃分來進行盈余管理。根據(jù)交易性金融資產(chǎn)、可供出售金融資產(chǎn)與盈余管理所存在關(guān)系的理論分析,本文將設(shè)定合理的假設(shè),并通過實證分析來證實上市公司是否存在通過兩類金融資產(chǎn)會計政策的初始選擇來進行盈余管理的現(xiàn)象。 本文通過理論與實證來驗證,上市公司管理層在金融資產(chǎn)初始劃分時點,是否利用兩類金融資產(chǎn)的會計政策選擇來進行盈余管理。 本文總體分為五章,每章的主要研究內(nèi)容如下： 第—章介紹本文的研究目的、研究思路、研究方法以及本文的總體結(jié)構(gòu)。 第二章介紹盈余管理和金融資產(chǎn)分類的相關(guān)文獻。 第三章闡述盈余管理與金融資產(chǎn)的會計政策選擇的一般理論分析。 第四章通過獨立樣本T檢驗(Independent—Sample T Test)對交易性金融資產(chǎn)和可供出售金融資產(chǎn)的會計政策選擇與盈余管理進行實證研究。 第五章闡述實證研究結(jié)論,提出政策與建議并指出本文的不足之處。
[Abstract]:According to the new Accounting Standards for Enterprises promulgated by the Ministry of Finance in February 2006, enterprises should combine their own business characteristics, investment strategies and risk management requirements. Other financial assets other than equity investments and other financial assets, other than those regulated by the long-term equity investment standards, shall be classified at initial recognition into the following four categories of financial assets measured at fair value and recorded into the profits and losses of the current period, Investments held to maturity, loans and receivables, financial assets available for sale. According to the new accounting standards, the financial assets measured at fair value and recorded into the profits and losses of the current period can be subdivided into transactional financial assets and financial assets designated as financial assets measured at fair value and recorded into the profits and losses of the current period. When the enterprise acquires the transactional financial assets initially, it should record the initial cost of the financial asset according to the fair value of the transaction at that time, and enter the current investment income account according to the amount of the relevant acquisition expenses incurred in the purchasing activities. When the enterprise holds the traded financial asset, the fair value of the asset fluctuates with the market activity. On the balance sheet date, the enterprise is required to follow the fair value of the financial asset at that time, The difference between it and book cost is recorded in the account of fair value change profit or loss. At the time of initial recognition of the financial assets available for sale, they shall be measured at their fair value, and the related transaction expenses shall be recorded into the initial entry amount; at the date of the balance sheet, the enterprise shall, in accordance with the fair value of the financial asset at that time, The difference from the book cost is recorded in the capital reserve account under the owner's equity. The new accounting rules do not clearly classify transactional financial assets from marketable financial assets. Because of the uncertainty of relevant regulations, the classification of transactional financial assets and marketable financial assets of listed companies is also subjective and arbitrary. Therefore, the listed company carries on the earnings management to have the external possibility. This paper will mainly study whether listed companies will use the arbitrariness of accounting policy choice of financial assets initialization, through the initial division of transactional financial assets and available for sale financial assets to carry out earnings management. According to the theoretical analysis of the relationship between transactional financial assets and earnings management, this paper will set up reasonable assumptions. And through the empirical analysis to confirm whether the listed companies have the phenomenon of earnings management through the initial choice of two kinds of financial asset accounting policies. This paper verifies whether the management of listed companies use the accounting policy choice of the two types of financial assets to carry out earnings management at the initial division of financial assets. This paper is divided into five chapters. The main contents of each chapter are as follows: Chapter-introduces the purpose of this paper, research ideas, research methods and the overall structure of this paper. The second chapter introduces the relevant literature on earnings management and financial asset classification. Chapter three expounds the general theoretical analysis of earnings management and accounting policy choice of financial assets. Chapter 4 makes an empirical study on accounting policy choice and earnings management of transactional financial assets and marketable financial assets through independent sample T test. The fifth chapter elaborates the empirical research conclusion, puts forward the policy and the suggestion and points out the deficiency of this paper.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F830.42;F224

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