本文選題：臟盈余會計流量　切入點：凈盈余　出處：《華僑大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：臟盈余會計流量是違背奧爾森模型中凈剩余關(guān)系的會計項目，是指那些影響所有者權(quán)益變動，根據(jù)凈盈余關(guān)系應(yīng)該計入利潤表而在會計實踐中直接計入資產(chǎn)負(fù)債表中所有者權(quán)益的項目，對應(yīng)于我國上市公司會計報表中的“其他綜合收益”。研究臟盈余會計流量對于進一步探討奧爾森模型的解釋能力，探討如何增強會計信息的相關(guān)性具有重要意義，，可為相關(guān)的會計準(zhǔn)則制訂提供必要的理論依據(jù)。 本文以奧爾森模型的凈盈余關(guān)系為理論基礎(chǔ)，采用實證與模擬仿真等方法研究我國臟盈余會計流量的價值相關(guān)性問題。文中運用非參數(shù)統(tǒng)計方法研究發(fā)現(xiàn)，忽略臟盈余會計流量會造成經(jīng)濟價值指標(biāo)EVC的價值計量錯誤，因而需要進一步探討臟盈余會計流量對企業(yè)市場價值的解釋能力。借鑒現(xiàn)行的研究方法，通過奧爾森模型及股利折現(xiàn)模型建立實證模型，利用深市A股上市公司2009、2010年年報數(shù)據(jù)進行實證研究。由于現(xiàn)行研究方法忽視較短期限的樣本對研究結(jié)果可能產(chǎn)生不利影響，為消除這種影響，本文設(shè)計多種模擬方法，以所搜集的經(jīng)驗數(shù)據(jù)為基礎(chǔ)并相應(yīng)模擬出100年會計數(shù)據(jù)，對上述問題進行模擬仿真研究。然而無論是基于經(jīng)驗數(shù)據(jù)還是多種模擬數(shù)據(jù)，結(jié)果均表明，臟盈余會計流量（其他綜合收益）對企業(yè)市場價值沒有解釋能力。為探討臟盈余會計流量解釋能力低的原因，運用價格模型進一步研究凈盈余和臟盈余會計流量的價值相關(guān)性，結(jié)果顯示，凈盈余（綜合收益）具有價值相關(guān)性，但是相對凈利潤來說并沒有提高其價值相關(guān)性，而是相對降低了；不具有持續(xù)性的特征是臟盈余會計流量解釋能力低的基本原因。 上述研究結(jié)果表明，盡管臟盈余會計流量對企業(yè)市場價值沒有解釋能力，但在當(dāng)前會計實踐中，將綜合收益區(qū)分為凈利潤與其他綜合收益進行披露，具有重要的意義，可以提高會計信息的整體解釋能力。同時，研究結(jié)果對會計準(zhǔn)則制訂的啟示是，不具有持續(xù)性的盈余應(yīng)作為其他綜合收益直接計入資產(chǎn)負(fù)債表是提高會計信息相關(guān)性的一個重要途徑。
[Abstract]:Dirty earnings accounting flow is an accounting item that violates the net surplus relationship in Olson's model. It refers to those accounting items that affect the change of owner's equity. Items that should be included in the income statement according to the net surplus relationship and directly accounted for in the balance sheet in accounting practice, Corresponding to the "other comprehensive income" in the accounting statements of listed companies in China, it is of great significance to study the accounting flow of dirty earnings for further exploring the explanatory ability of Olson's model and how to enhance the relevance of accounting information. It can provide the necessary theoretical basis for the formulation of relevant accounting standards. Based on the net earnings relationship of Olson model, this paper uses empirical and simulation methods to study the value correlation of domestic dirty earnings accounting flow. Neglecting the dirty earnings accounting flow will cause the value measurement error of the economic value index EVC, so it is necessary to further explore the explanatory ability of the dirty earnings accounting flow to the enterprise market value. Based on Olson model and dividend discount model, the empirical research is carried out by using the annual report data of A share listed companies in Shenzhen Stock Exchange in 2009 and 2010. Because the current research method neglects the sample of shorter term, it may have a negative impact on the research results. In order to eliminate this effect, this paper designs a variety of simulation methods, based on the collected empirical data and the corresponding simulation of 100 years accounting data. However, whether based on empirical data or a variety of simulation data, the results show that, The dirty earnings accounting flow (other comprehensive income) has no explanatory power to the enterprise market value. In order to explore the reason why the dirty earnings accounting flow interpretation ability is low, the value correlation between the net surplus and the dirty earnings accounting flow is further studied by using the price model. The results show that the net surplus (comprehensive income) has a value correlation, but the relative net profit does not improve its value correlation, but decreases relatively; The lack of continuity is the basic reason for the low explanatory capacity of dirty earnings accounting flow. The results show that, although dirty earnings accounting flow has no explanatory power to the market value of enterprises, in current accounting practice, it is of great significance to distinguish comprehensive income into net profit and other combined income disclosure. It can improve the overall interpretation of accounting information. At the same time, the findings of the study have implications for accounting standard-setting. It is an important way to improve the correlation of accounting information that earnings without continuity should be directly recorded in balance sheet as other comprehensive income.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.51;F224

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