本文關(guān)鍵詞： 公允價(jià)值 盈余管理 上市公司 影響因素　出處：《對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：在我國(guó),公允價(jià)值的概念最早出現(xiàn)于1998年發(fā)布的《企業(yè)會(huì)計(jì)準(zhǔn)則——債務(wù)重組》中。后來(lái),由于當(dāng)時(shí)我國(guó)市場(chǎng)經(jīng)濟(jì)秩序尚未完善,政策制定部門(mén)多次進(jìn)行修訂。直到2006年,中國(guó)財(cái)政部頒布新的《企業(yè)會(huì)計(jì)準(zhǔn)則》,才再次正式確認(rèn)公允價(jià)值作為一種會(huì)計(jì)計(jì)量屬性。公允價(jià)值的重新使用,是順應(yīng)經(jīng)濟(jì)發(fā)展潮流的,有其存在的必然性。然而,國(guó)內(nèi)的相關(guān)制度尚存在一定的完善空間,市場(chǎng)監(jiān)管也存在一定的不足,導(dǎo)致了部分企業(yè)利用這一概念非法操縱盈余。本文以房地產(chǎn)類(lèi)上市公司為例,探索公允價(jià)值和盈余管理的相關(guān)概念,試圖分析出通過(guò)何種有效途徑才能有效規(guī)范公允價(jià)值的使用。本文采用案例研究的方法,選取房地產(chǎn)行業(yè)上市公司萬(wàn)科集團(tuán)作為樣本,通過(guò)構(gòu)建相關(guān)指標(biāo)體系進(jìn)行分析。首先,闡述公允價(jià)值的概念、計(jì)量方法和盈余管理的概念、特征、動(dòng)因等相關(guān)理論知識(shí)。其次,具體分析公允價(jià)值計(jì)量在金融工具、非同一控制下企業(yè)合并、債務(wù)重組、投資性房地產(chǎn)、非貨幣性資產(chǎn)交易等領(lǐng)域的應(yīng)用及影響。然后,通過(guò)案例研究,具體分析了近些年萬(wàn)科集團(tuán)的財(cái)務(wù)指標(biāo),通過(guò)構(gòu)建與公允價(jià)值與盈余管理相關(guān)的指標(biāo)體系,包括整體指標(biāo)與針對(duì)公允價(jià)值的計(jì)量的指標(biāo),針對(duì)每項(xiàng)指標(biāo)進(jìn)行計(jì)算分析,試圖說(shuō)明公允價(jià)值對(duì)盈余管理的實(shí)際影響。最后,列舉研究結(jié)論;并提出公允價(jià)值計(jì)量下的上市公司盈余管理的建議,即加強(qiáng)理論研究,不斷完善相關(guān)準(zhǔn)則;加強(qiáng)監(jiān)管,形成健康有序的市場(chǎng)環(huán)境;深化社會(huì)培訓(xùn)體系,培養(yǎng)高水平的從業(yè)人員;建立和完善企業(yè)內(nèi)控制度,完善上市公司治理結(jié)構(gòu)及股權(quán)結(jié)構(gòu);完善信息披露制度,逐步建立各行業(yè)信息流通平臺(tái)。本文的主要研究結(jié)論如下:(1)公允價(jià)值在現(xiàn)行準(zhǔn)則中,主要應(yīng)用于金融工具、非貨幣資產(chǎn)交換、債務(wù)重組、非同一控制下企業(yè)合并和投資性房地產(chǎn)這五個(gè)項(xiàng)目中。(2)在涉及公允價(jià)值的項(xiàng)目中,只有金融工具和非同一控制下企業(yè)合并兩個(gè)項(xiàng)目使用公允價(jià)值對(duì)盈余管理的影響是顯著的。金融工具和非同一控制企業(yè)合并這兩項(xiàng)業(yè)務(wù)使用公允價(jià)值對(duì)盈余管理行為的影響較大:金融工具易于操作,相對(duì)簡(jiǎn)單,且公司自主性強(qiáng),不受限他方,作為盈余調(diào)節(jié)手段比較適合;非同一控制企業(yè)合并也是企業(yè)常用的盈余管理手段。(3)非貨幣性資產(chǎn)交換、債務(wù)重組以及投資性房地產(chǎn)項(xiàng)目都對(duì)盈余管理的影響較小。(4)通過(guò)分析萬(wàn)科集團(tuán)的財(cái)務(wù)指標(biāo),分析得出萬(wàn)科集團(tuán)在一定程度上存在利用公允價(jià)值進(jìn)行盈余管理的空間。
[Abstract]:In China, the concept of fair value first appeared in the Accounting Standards for Enterprises-debt restructuring, published in 1998. Later, as the market economic order in China was not yet perfect, the policy-making department revised it many times until 2006. With the promulgation of the new Accounting Standards for Enterprises by the Ministry of Finance of China, the fair value, as an attribute of accounting measurement, was formally recognized again. The re-use of fair value conforms to the trend of economic development and has its inevitability. There is still some room for improvement in domestic related systems, and there are some deficiencies in market supervision, which leads some enterprises to use this concept to manipulate earnings illegally. This paper takes real estate listed companies as an example. This paper explores the relevant concepts of fair value and earnings management, and tries to find out which effective ways to regulate the use of fair value effectively. This paper uses the method of case study to select Vanke Group, a listed company in real estate industry, as a sample. First of all, the concept of fair value, measurement methods and earnings management concepts, characteristics, motivation and other relevant theoretical knowledge. Secondly, the specific analysis of fair value measurement in financial instruments, The application and influence of enterprise merger, debt restructuring, investment real estate, non-monetary asset transaction and other fields under the same control. Then, through the case study, the financial index of Vanke Group in recent years is analyzed concretely. Through constructing the index system related to the fair value and earnings management, including the whole index and the measurement index for the fair value, this paper calculates and analyzes each index, and tries to explain the actual influence of the fair value on earnings management. Enumerate the research conclusions, and put forward the suggestions of earnings management of listed companies under the measurement of fair value, that is, strengthen the theoretical research, constantly improve the relevant standards, strengthen supervision, form a healthy and orderly market environment, deepen the social training system, Cultivate high level employees, establish and perfect the internal control system of enterprises, perfect the governance structure and equity structure of listed companies, perfect the information disclosure system, The main conclusions of this paper are as follows: (1) Fair value is mainly used in financial instruments, non-monetary asset exchange, debt restructuring in current standards. In the case of projects involving fair value, one of the five projects, namely, merger of enterprises and investment real estate, is not under the same control. The effect of using fair value on earnings management is significant only for financial instruments and enterprises under non-identical control. The use of Fair value in earnings Management by Financial Instruments and Non-Uniform controlled Enterprises. The impact of behavior is greater: financial instruments are easy to operate, It is relatively simple, and the company has strong autonomy and does not restrict other parties, so it is more suitable as a means of adjusting earnings; Non-identical controlled enterprise merger is also a common earnings management means of enterprises. Debt restructuring and investment real estate projects have little impact on earnings management.) by analyzing the financial indicators of Vanke Group, it is concluded that Vanke Group has room to use fair value to manage earnings to a certain extent.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F299.233.42

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