本文選題：公允價(jià)值　切入點(diǎn)：盈余信息　出處：《中國(guó)地質(zhì)大學(xué)（北京）》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：新會(huì)計(jì)準(zhǔn)則的實(shí)施標(biāo)志著我國(guó)會(huì)計(jì)準(zhǔn)則體系與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則全面趨同，公允價(jià)值計(jì)量模式全面引入準(zhǔn)則體系，并作為計(jì)量屬性之一是本次準(zhǔn)則變更的重要內(nèi)容。30項(xiàng)有關(guān)會(huì)計(jì)要素的具體準(zhǔn)則中有17項(xiàng)運(yùn)用了該計(jì)量屬性，說明我國(guó)的各市場(chǎng)交易活動(dòng)迅速發(fā)展，市場(chǎng)經(jīng)濟(jì)逐漸成熟，，初步具備了公允價(jià)值應(yīng)用的條件。從國(guó)際會(huì)計(jì)計(jì)量屬性的發(fā)展看，廣泛采用公允價(jià)值計(jì)量是計(jì)量屬性發(fā)展的趨勢(shì)，它更加真實(shí)的反應(yīng)了資產(chǎn)、負(fù)債的價(jià)值和企業(yè)的經(jīng)營(yíng)成果、財(cái)務(wù)狀況，對(duì)會(huì)計(jì)信息決策有用性的提高有著實(shí)質(zhì)性的貢獻(xiàn)。 本研究的主要目的是在理論分析的基礎(chǔ)上，以上市公司的經(jīng)驗(yàn)數(shù)據(jù)為樣本，實(shí)證檢驗(yàn)公允價(jià)值計(jì)量模式的應(yīng)用對(duì)盈余信息可靠性的影響，為公允價(jià)值計(jì)量模式的進(jìn)一步規(guī)范使用提供參考。首先，本文對(duì)公允價(jià)值和盈余信息可靠性相關(guān)理論及研究現(xiàn)狀進(jìn)行了綜述，在此基礎(chǔ)上從決策有用觀、凈盈余觀、經(jīng)濟(jì)收益觀角度對(duì)公允價(jià)值計(jì)量進(jìn)行理論研究，同時(shí)對(duì)盈余信息可靠性進(jìn)行理論分析。其次，本文分析了公允價(jià)值計(jì)量對(duì)盈余信息可靠性影響和公允價(jià)值計(jì)量信息可靠性的影響因素。然后對(duì)公允價(jià)值在我國(guó)會(huì)計(jì)準(zhǔn)則中的發(fā)展歷程進(jìn)行了梳理，著重從準(zhǔn)則角度分析了公允價(jià)值對(duì)長(zhǎng)期股權(quán)投資及企業(yè)合并、投資性房地產(chǎn)、金融資產(chǎn)、債務(wù)重組、非貨幣性資產(chǎn)交換等要素計(jì)量的影響。最后結(jié)合理論分析提出假設(shè)，運(yùn)用FLOS折中模型和Feltham—Ohlson股權(quán)估值模型，通過線性回歸和偏相關(guān)分析的方法，實(shí)證檢驗(yàn)了公允價(jià)值全面有條件使用對(duì)盈余信息可靠性影響和可靠性與價(jià)值相關(guān)性的聯(lián)系等假設(shè)。最后得出結(jié)論：（1）公允價(jià)值計(jì)量模式后全面引入前后，上市公司的盈余信息可靠性總體上略有下降，但下降幅度較��；（2）盈余信息的可靠性與其價(jià)值相關(guān)性并不矛盾，且兩者存在正相關(guān)關(guān)系；（3）上市公司股價(jià)波動(dòng)與會(huì)計(jì)盈余和凈資產(chǎn)價(jià)值變化密切相關(guān)，凈資產(chǎn)對(duì)上市公司股價(jià)的解釋度比會(huì)計(jì)盈余要大得多，但總體上都未能對(duì)股價(jià)擁有充分的解釋力；并對(duì)本研究的局限進(jìn)行總結(jié)，對(duì)后期進(jìn)一步研究進(jìn)行展望。
[Abstract]:The implementation of the new accounting standards marks the overall convergence between the accounting standards system of our country and the international financial reporting standards, and the fair value measurement model is fully introduced into the standard system. As one of the metrological attributes, 17 of the 30 specific standards on accounting elements of this standard change have used the measurement attribute, which shows that the market transaction activities in our country are developing rapidly, and the market economy is gradually maturing. From the point of view of the development of international accounting measurement attribute, widely adopting fair value measurement is the trend of measurement attribute development. It reflects the value of assets, liabilities and the business results of enterprises more truthfully. The financial situation has a substantial contribution to the improvement of the usefulness of accounting information decision-making. The main purpose of this study is to empirically test the impact of fair value measurement on the reliability of earnings information based on theoretical analysis and empirical data of listed companies. First of all, this paper summarizes the relevant theories and research status of the reliability of fair value and earnings information, based on which, from the perspective of decision usefulness, net earnings, The theory of fair value measurement is studied from the perspective of economic income, and the reliability of earnings information is also analyzed theoretically. Secondly, This paper analyzes the influence of fair value measurement on the reliability of earnings information and the factors influencing the reliability of fair value measurement information. The influence of fair value on the measurement of long-term equity investment and enterprise merger, investment real estate, financial assets, debt restructuring, non-monetary assets exchange and so on is analyzed from the angle of criterion. Using FLOS compromise model and Feltham-Ohlson equity valuation model, through linear regression and partial correlation analysis, This paper empirically tests the hypothesis that the full conditional use of fair value affects the reliability of earnings information and the relationship between reliability and value. Finally, it concludes that the fair value measurement model is introduced before and after the introduction of the fair value measurement model. On the whole, the reliability of earnings information of listed companies has declined slightly, but the extent of decline is relatively small. (2) the reliability of earnings information is not contradictory to its value relevance. And there is a positive correlation between them. (3) the fluctuation of stock price of listed companies is closely related to the change of accounting earnings and the value of net assets, and the degree of explanation of net assets to the stock prices of listed companies is much greater than that of accounting earnings. But it can not explain the stock price sufficiently, and summarize the limitation of this research, and prospect the further research in the later period.
【學(xué)位授予單位】：中國(guó)地質(zhì)大學(xué)（北京）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233;F275

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