發(fā)布時間：2018-05-30 12:25

  本文選題：借款費用 + 長期融資��； 參考：《金融與經(jīng)濟》2017年05期

【摘要】：本文以房地產(chǎn)上市公司為切入點分析借款費用會計準(zhǔn)則對企業(yè)融資和經(jīng)營的影響。研究發(fā)現(xiàn),第一,從企業(yè)融資活動看,由于新準(zhǔn)則拓寬了可資本化借款費用和符合資本化條件資產(chǎn)的范圍,因而其實施與房地產(chǎn)企業(yè)的長期融資增長顯著正相關(guān),但無法決定長期融資實際水平。第二,從企業(yè)盈余管理行為看,由于新規(guī)定在一般借款費用資本化金額決定方面給予企業(yè)選擇空間,從而給企業(yè)提供了新的盈余管理途徑;新準(zhǔn)則實施前后房地產(chǎn)企業(yè)的應(yīng)計項目盈余管理和真實項目盈余管理行為有明顯不同。
[Abstract]:In this paper, the real estate listed companies as a starting point to analyze the impact of borrowing cost accounting standards on corporate financing and management. It is found that, first, from the perspective of enterprise financing activities, because the new guidelines widen the scope of capitalized borrowing costs and capitalized assets, its implementation is significantly positively related to the long-term financing growth of real estate enterprises. But it is impossible to determine the actual level of long-term financing. Second, from the perspective of enterprise earnings management behavior, the new regulation gives the enterprise a new way of earnings management because it gives the enterprise choice space in the capitalization of general borrowing costs. Before and after the implementation of the new standard, the real estate enterprises' behavior of accrual earnings management and real project earnings management is obviously different.
【作者單位】： 上海理工大學(xué)管理學(xué)院;
【分類號】：F299.233.42
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本文編號：1955293