本文選題：其他綜合收益 + 綜合收益　； 參考：《北京交通大學(xué)》2017年碩士論文

【摘要】：隨著企業(yè)經(jīng)營(yíng)活動(dòng)的多樣化,以歷史成本為原則進(jìn)行計(jì)量的凈利潤(rùn)已經(jīng)不再能夠滿足市場(chǎng)中投資者的需求。針對(duì)這一問(wèn)題,職業(yè)會(huì)計(jì)機(jī)構(gòu)形成了以綜合收益為標(biāo)準(zhǔn)對(duì)企業(yè)績(jī)效進(jìn)行衡量的觀點(diǎn)。為順應(yīng)新的形勢(shì),2014年我國(guó)開(kāi)始正式施行《財(cái)務(wù)報(bào)表列報(bào)準(zhǔn)則》,對(duì)企業(yè)的其他綜合收益的披露和列報(bào)做出了進(jìn)一步的規(guī)定。會(huì)計(jì)準(zhǔn)則對(duì)其他綜合收益披露的要求不斷提高,2006年準(zhǔn)則要求企業(yè)所有者權(quán)益表中列報(bào)其他綜合收益,2009年準(zhǔn)則要求其在利潤(rùn)表中列報(bào),2014年的新會(huì)計(jì)準(zhǔn)則更是要求企業(yè)將其分為可轉(zhuǎn)回進(jìn)損益和不可轉(zhuǎn)回進(jìn)損益兩大類分別列報(bào)。這體現(xiàn)了會(huì)計(jì)準(zhǔn)則對(duì)其他綜合收益所包含的信息含量的重視。實(shí)際上,其他綜合收益作為新的收益概念,與凈利潤(rùn)結(jié)合構(gòu)成了有機(jī)的整體——綜合收益,它能夠更為準(zhǔn)確地反映在特定時(shí)期內(nèi)企業(yè)經(jīng)營(yíng)業(yè)績(jī)的全貌,提升利益相關(guān)者對(duì)該主體的真實(shí)盈利水平的判斷的有效性。也就是說(shuō),其他綜合收益應(yīng)當(dāng)具有價(jià)值相關(guān)性。那么,會(huì)計(jì)準(zhǔn)則的演變是否提升了其他綜合收益的價(jià)值相關(guān)性?其次,其他綜合收益大部分由公允價(jià)值計(jì)量,而公允價(jià)值又收到市場(chǎng)中投資者情緒的影響,那么投資者情緒是否會(huì)影響其的價(jià)值相關(guān)性?基于對(duì)其他綜合收益的特征分析,本文展開(kāi)了以下研究:(1)其他綜合收益是否具備價(jià)值相關(guān)性?(2)2014年新會(huì)計(jì)準(zhǔn)則的改革是否提高了其他綜合收益的價(jià)值相關(guān)性?(3)新的會(huì)計(jì)準(zhǔn)則要求其他綜合收益分為兩大類進(jìn)行列報(bào)的要求是否合理?(4)其他綜合收益是以公允價(jià)值計(jì)量的未實(shí)現(xiàn)會(huì)計(jì)盈余,而公允價(jià)值以及會(huì)計(jì)盈余的價(jià)值相關(guān)性均會(huì)受到投資者情緒的影響。投資者情緒是否會(huì)影響其他綜合收益的價(jià)值相關(guān)性?已有的針對(duì)其他綜合收益的研究主要集中在其是否具有價(jià)值相關(guān)性,但是并未對(duì)會(huì)計(jì)準(zhǔn)則改革的合理性進(jìn)行有效的評(píng)估,使用的數(shù)據(jù)也相對(duì)較為陳舊,且并未考慮投資者情緒對(duì)其價(jià)值相關(guān)性的影響。本文則在2014年新的會(huì)計(jì)準(zhǔn)則出臺(tái)的背景下,以我國(guó)滬市A股2012-2015年的上市公司作為樣本,針對(duì)其他綜合收益的具體特征,對(duì)其進(jìn)行研究。發(fā)現(xiàn)新會(huì)計(jì)準(zhǔn)則的實(shí)施對(duì)其他綜合收益價(jià)值的相關(guān)性有明顯提升,也就是說(shuō)會(huì)計(jì)準(zhǔn)則的改革是達(dá)到了一定的預(yù)期效果的。我們還發(fā)現(xiàn)其他綜合收益列報(bào)的兩類項(xiàng)目的價(jià)值相關(guān)性是存在差異的,有必要進(jìn)行分類披露。另外,短期內(nèi)投資者情緒確實(shí)與其他綜合收益的價(jià)值相關(guān)性有顯著的正向關(guān)系,長(zhǎng)期來(lái)看投資者情緒會(huì)被市場(chǎng)中的理性因素修正,不再影響其他綜合收益價(jià)值相關(guān)性。本文創(chuàng)新性體現(xiàn)在:(1)研究設(shè)計(jì)方面,以其他綜合收益的屬性特征為切入點(diǎn),它是一種具有預(yù)測(cè)性的以公允價(jià)值計(jì)量的未實(shí)現(xiàn)會(huì)計(jì)盈余信息。本文從它的預(yù)測(cè)性出發(fā),研究了會(huì)計(jì)準(zhǔn)則演變對(duì)其價(jià)值相關(guān)性的影響;從其是以公允價(jià)值計(jì)量這一特征,研究了投資者情緒對(duì)其價(jià)值相關(guān)性的影響。(2)研究意義方面,本文研究了 2014年會(huì)計(jì)準(zhǔn)則改革對(duì)其他綜合收益信息質(zhì)量的影響,并論證了列報(bào)改革的合理性。本文采用2014年會(huì)計(jì)準(zhǔn)則改革前后的最新數(shù)據(jù),從實(shí)證角度對(duì)其他綜合收益的價(jià)值相關(guān)性進(jìn)行分析和檢驗(yàn),為會(huì)計(jì)準(zhǔn)則的實(shí)施后果及其之后的修訂提供實(shí)證證據(jù),具有理論和實(shí)際意義。
[Abstract]:With the diversification of business activities, the net profit measured with the principle of historical cost is no longer able to meet the needs of the investors in the market. In view of this problem, the vocational accounting institutions have formed a view that the enterprise performance is measured with the standard of comprehensive income. In 2014, China began to implement the new situation. The criteria for the disclosure and presentation of other comprehensive income of the enterprise have been further stipulated. The requirements of the accounting standards for other comprehensive income disclosure are constantly improved. The 2006 guidelines require the list of other comprehensive benefits to be listed in the enterprise owner's equity table. In 2009, the standards are required to be listed in the profit statement, and the new accounting in 2014. The standard is also required by the enterprise to divide it into two categories, which are convertible into profit and loss and non return to profit and loss. This reflects the importance of accounting standards to the information content contained in other comprehensive income. In fact, the other comprehensive income is a new income concept, which combines with net profit to form an organic whole - comprehensive income, it can It is more accurate to reflect the overall performance of the business performance in a particular period and enhance the effectiveness of the stakeholders' judgment on the true profit level of the subject. That is to say, other comprehensive benefits should be of value relevance. The comprehensive income is mostly measured by the fair value, and the fair value is influenced by the investor sentiment in the market, then does the investor sentiment affect its value relevance? Based on the analysis of the characteristics of other comprehensive returns, the following study is carried out: (1) is there a value relevance for other comprehensive benefits? (2) new accounting in 2014 Does the reform improve the value relevance of other comprehensive income? (3) the new accounting standards require that other comprehensive returns be divided into two major categories to be listed, and (4) other comprehensive gains are unrealized accounting earnings measured at fair value, and the value relevance of the fair value and the accounting surplus will be invested. The influence of investor sentiment. Does investor sentiment affect the value relevance of other comprehensive returns? The existing research on other comprehensive gains mainly focuses on its value relevance, but does not effectively assess the rationality of the reform of the accounting standards, and makes the data used relatively obsolete and does not consider investing. In the background of the introduction of the new accounting standards in 2014, this paper takes the listed companies of the A shares of the Shanghai stock market for 2012-2015 years as a sample to study the specific characteristics of the other comprehensive income, and find that the implementation of the new accounting standards has a clear relevance to the value of other comprehensive income. In other words, the reform of accounting standards has achieved a certain expected effect. We also found that the value relevance of the two types of items listed in other comprehensive returns is different, and it is necessary to carry out classified disclosure. In addition, in the short term, there is a significant positive relationship between the investor sentiment and the value relevance of other comprehensive benefits in the short term. The investor sentiment will be modified by the rational factors in the market and no longer affect the relevance of the value of other comprehensive returns. This innovation is embodied in: (1) research and design, with the characteristics of other comprehensive income as the breakthrough point, it is a kind of unrealized accounting earnings information that is measured with fair value. On the basis of the predictability, the influence of the evolution of accounting standards on their value relevance is studied. From the characteristics of the fair value measurement, the influence of investor sentiment on its value relevance is studied. (2) in the research significance, this paper studies the influence of the reform of accounting standards on the quality of his comprehensive income information in 2014 and demonstrates the presentation of the report. This paper uses the latest data of the reform of the accounting standards in 2014, analyzes and tests the value relevance of other comprehensive income from the empirical perspective, and provides empirical evidence for the consequences of the implementation of the accounting standards and after the revision of the accounting standards, which is of theoretical and practical meaning.
【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】：2017
【分類號(hào)】：F275

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