本文選題：公允價(jià)值 + 價(jià)值相關(guān)性　； 參考：《東北林業(yè)大學(xué)》2013年碩士論文

【摘要】：伴隨著資本市場(chǎng)的快速發(fā)展,股權(quán)分散程度的提高,會(huì)計(jì)目標(biāo)也由過(guò)去的受托責(zé)任觀向決策有用觀方向轉(zhuǎn)變,會(huì)計(jì)信息的解釋能力越來(lái)越受到投資者的普遍關(guān)注。我們認(rèn)為信息在時(shí)間上的分布有多種表現(xiàn)形式,不僅表現(xiàn)為過(guò)去的信息、現(xiàn)在的信息,更多的應(yīng)當(dāng)是表現(xiàn)為未來(lái)的信息。傳統(tǒng)的歷史成本計(jì)量模式主要是基于資產(chǎn)以及負(fù)債的賬面價(jià)值,重點(diǎn)強(qiáng)調(diào)發(fā)生在過(guò)去的會(huì)計(jì)信息,不能對(duì)經(jīng)濟(jì)環(huán)境的變化做出及時(shí)的反映,無(wú)法為會(huì)計(jì)信息使用者提供能夠?yàn)槠錄Q策參考帶來(lái)實(shí)際意義的未來(lái)信息。而公允價(jià)值則是一種面向未來(lái)的、全新的會(huì)計(jì)計(jì)量模式,能夠顯著提高會(huì)計(jì)信息的解釋能力,提供更為廣泛的增量?jī)r(jià)值信息,滿足投資者的決策需要,幫助投資者更加準(zhǔn)確的預(yù)測(cè)公司的經(jīng)營(yíng)狀況和未來(lái)發(fā)展趨勢(shì)。因此,公允價(jià)值的概念一經(jīng)提出,就因?yàn)槠涓叨鹊臎Q策相關(guān)性而受到人們的推崇和青睞。 2006年,伴隨著新會(huì)計(jì)準(zhǔn)則的頒布,我國(guó)全面擴(kuò)大了公允價(jià)值的應(yīng)用范圍,這使得我國(guó)公允價(jià)值的研究取得了較為長(zhǎng)足的進(jìn)步,國(guó)內(nèi)研究學(xué)者對(duì)于公允價(jià)值在我國(guó)的應(yīng)用大多持樂(lè)觀和積極的態(tài)度。然而,金融危機(jī)的爆發(fā)卻使得公允價(jià)值再一次的面臨質(zhì)疑和爭(zhēng)議,國(guó)外會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)紛紛調(diào)整了公允價(jià)值在金融資產(chǎn)計(jì)量上的應(yīng)用,提高了金融機(jī)構(gòu)在金融資產(chǎn)計(jì)量屬性上的自主選擇權(quán)。面對(duì)國(guó)際經(jīng)濟(jì)形勢(shì)的變化,我國(guó)的公允價(jià)值計(jì)量應(yīng)該何去何從,是否應(yīng)當(dāng)重新規(guī)避公允價(jià)值計(jì)量在我國(guó)的應(yīng)用?雖然公允價(jià)值在金融危機(jī)的沖擊下暴露出了在計(jì)量模式上的弊端和漏洞,但是這不應(yīng)該成為放棄應(yīng)用公允價(jià)值計(jì)量的理由。相反的,我們應(yīng)當(dāng)把此次金融危機(jī)視為一次深入拓展公允價(jià)值研究的良好契機(jī),針對(duì)不活躍的交易市場(chǎng)環(huán)境下如何提高公允價(jià)值信息的相關(guān)性和可靠性進(jìn)行更加充分的探討,完善我國(guó)的公允價(jià)值理論體系。 本文首先對(duì)公允價(jià)值的理論體系進(jìn)行了描述,對(duì)公允價(jià)值及其相關(guān)性的定義和理論基礎(chǔ)進(jìn)行了全方位的解讀,從理論角度分析了公允價(jià)值在提高價(jià)值相關(guān)性方面確實(shí)存在巨大優(yōu)勢(shì)。在相關(guān)理論的支撐下,本文根據(jù)研究目標(biāo)提出了相關(guān)研究假設(shè),采用2011年和2012年上市公司財(cái)務(wù)報(bào)告的數(shù)據(jù)作為樣本,借鑒國(guó)內(nèi)外學(xué)者的研究方法,采用在價(jià)值相關(guān)性研究領(lǐng)域比較成熟和完善的價(jià)格模型,以上市公司的股票價(jià)格作為因變量,通過(guò)拆分變量來(lái)檢驗(yàn)公允價(jià)值變動(dòng)損益和可供出售金融資產(chǎn)公允價(jià)值變動(dòng)額同股票價(jià)格之間的價(jià)值相關(guān)性。通過(guò)對(duì)符合條件的數(shù)據(jù)進(jìn)行的描述性統(tǒng)計(jì)分析、相關(guān)性分析和回歸分析,我們可以較為清晰的看到公允價(jià)值變動(dòng)損益和可供出售金融資產(chǎn)變動(dòng)額與股票價(jià)格之間確實(shí)存在相關(guān)關(guān)系,證明了之前的假設(shè),肯定了公允價(jià)值在價(jià)值相關(guān)性方面所具有的優(yōu)勢(shì)。
[Abstract]:With the rapid development of the capital market and the improvement of the degree of equity decentralization, the accounting objective has also changed from the perspective of fiduciary responsibility to the view of usefulness in decision-making. The interpretation ability of accounting information has been paid more and more attention to by investors. We think that the distribution of information in time has many forms, not only the information of the past, the information of the present, but also the information of the future. The traditional historical cost measurement model is mainly based on the book value of assets and liabilities. The emphasis is on accounting information that has occurred in the past and cannot reflect the changes in the economic environment in a timely manner. It is impossible to provide accounting information users with future information that can bring practical meaning to their decision-making reference. The fair value is a future-oriented, new accounting measurement model, which can significantly improve the interpretation of accounting information, provide a wider range of incremental value information, and meet the decision-making needs of investors. Help investors to predict the company's business situation and future trends more accurately. Therefore, the concept of fair value, once put forward, is highly valued and favored by people because of its high decision relevance. In 2006, with the promulgation of the new accounting standards, China has comprehensively expanded the scope of application of fair value, which has made great progress in the research of fair value in China. Domestic scholars are optimistic and positive about the application of fair value in China. However, due to the outbreak of financial crisis, fair value once again faces doubt and controversy. Foreign accounting standard-setting organizations have adjusted the application of fair value in the measurement of financial assets. Improve the financial institutions in the measurement of financial assets on the independent choice. In the face of the change of international economic situation, where should our fair value measurement go? should we avoid the application of fair value measurement in our country again? Although fair value in the financial crisis exposed the shortcomings and loopholes in the measurement model, but this should not become a reason to give up the use of fair value measurement. On the contrary, we should regard the financial crisis as a good opportunity to further expand the research on fair value, and discuss more fully how to improve the relevance and reliability of fair value information in the inactive trading market environment. Perfect the fair value theory system of our country. This paper first describes the theoretical system of fair value, and interprets the definition and theoretical basis of fair value and its correlation. From the theoretical point of view, fair value in improving the relevance of value is indeed a huge advantage. Based on the relevant theories, this paper puts forward the relevant research hypotheses according to the research objectives, and uses the data of the financial reports of listed companies in 2011 and 2012 as samples to learn from the research methods of domestic and foreign scholars. Adopting the mature and perfect price model in the field of value correlation, taking the stock price of the listed company as the dependent variable, By splitting the variables to test the fair value change gains and losses and the value correlation between the fair value change amount of financial assets available for sale and the stock price. Through descriptive statistical analysis, correlation analysis and regression analysis of eligible data, We can clearly see that there is a real correlation between the change in fair value gains and losses and the amount of change in financial assets available for sale and the stock price, which proves the previous hypothesis. Affirmed the fair value in the value correlation aspect has the superiority.
【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F233;F832.5

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