本文關(guān)鍵詞：公允價(jià)值計(jì)量對(duì)會(huì)計(jì)信息質(zhì)量的影響研究　出處：《廣東外語(yǔ)外貿(mào)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：會(huì)計(jì)信息是資本市場(chǎng)運(yùn)作的基石,是連接企業(yè)和投資者的橋梁。高質(zhì)量的會(huì)計(jì)信息有助于投資者做出正確的投資選擇,降低由信息不對(duì)稱帶來(lái)的影響,促進(jìn)資本市場(chǎng)的健康發(fā)展。因此,如何提高會(huì)計(jì)信息質(zhì)量一直是社會(huì)各界關(guān)注的問(wèn)題。隨著經(jīng)濟(jì)的發(fā)展,歷史成本計(jì)量已經(jīng)不能有效地滿足會(huì)計(jì)信息使用者的需求,公允價(jià)值計(jì)量便應(yīng)運(yùn)而生。然而,公允價(jià)值計(jì)量自誕生起便飽受社會(huì)各界的爭(zhēng)議。一方面,公允價(jià)值計(jì)量具有著眼市場(chǎng),充分考慮時(shí)間和風(fēng)險(xiǎn)價(jià)值等優(yōu)點(diǎn),比他計(jì)量方式更能反映交易事項(xiàng)的相關(guān)價(jià)值,為投資者決策提供更相關(guān)的信息。另一方面,由于市場(chǎng)發(fā)展?fàn)顩r、準(zhǔn)則的完善程度和會(huì)計(jì)人員素質(zhì)等因素的影響,公允價(jià)值的運(yùn)用可能成為上市公司盈余管理或操縱利潤(rùn)的工具,從而損害了會(huì)計(jì)信息的可靠性�？煽啃允菚�(huì)計(jì)信息質(zhì)量的基礎(chǔ),可靠性的損害將反過(guò)來(lái)影響價(jià)值的相關(guān)性,從而影響到會(huì)計(jì)信息的質(zhì)量,陷入了一個(gè)惡性循環(huán),這便違背了引入公允價(jià)值計(jì)量屬性的初衷。但是不管怎樣,公允價(jià)值計(jì)量的應(yīng)用是不可阻擋的歷史發(fā)展方向,在金融危機(jī)的爭(zhēng)議聲中仍被國(guó)際相關(guān)機(jī)構(gòu)堅(jiān)定保留下來(lái)就證明了這一點(diǎn)。因此,我們關(guān)注的不應(yīng)是公允價(jià)值計(jì)量準(zhǔn)則的去留問(wèn)題,而是基于我國(guó)目前的經(jīng)濟(jì)條件下應(yīng)該如何去完善該準(zhǔn)則,以提高會(huì)計(jì)信息的質(zhì)量。為此,本文以2013-2015年我國(guó)滬深A(yù)股上市公司為研究對(duì)象,采用實(shí)證研究的方法,并從行業(yè)發(fā)展?fàn)顩r的視角考察公允價(jià)值計(jì)量在我國(guó)的應(yīng)用效果。研究結(jié)果表明:就全樣本來(lái)說(shuō),公允價(jià)值計(jì)量的應(yīng)用在一定程度上損害了會(huì)計(jì)信息質(zhì)量的可靠性;就分組檢驗(yàn)來(lái)說(shuō),公允價(jià)值計(jì)量在壟斷行業(yè)中的應(yīng)用效果比非壟斷行業(yè)的應(yīng)用效果差。一方面,壟斷行業(yè)競(jìng)爭(zhēng)程度遠(yuǎn)遠(yuǎn)低于其他行業(yè),價(jià)格更不能公允地反映商品的價(jià)值,信息相對(duì)更不充分,有效的數(shù)據(jù)相對(duì)更難獲取;同時(shí),在壟斷性行業(yè)中,買賣雙方掌握的信息通常是不對(duì)稱的,買賣雙方地位也是相對(duì)不平等的,這也使得商品的成交價(jià)格不能有效反映商品的公允價(jià)值,導(dǎo)致商品的價(jià)格扭曲了商品的真實(shí)價(jià)值,影響了有效的市場(chǎng)參數(shù)獲取,而數(shù)據(jù)是否能夠有效獲取正是影響公允價(jià)值應(yīng)用效果的重要因素。另一方面,壟斷行業(yè)通常面臨更為嚴(yán)格的政府管制,采用公允價(jià)值計(jì)量將可能進(jìn)一步暴露利潤(rùn),為了規(guī)避政府對(duì)高利潤(rùn)行業(yè)的嚴(yán)格管制,他們更有可能進(jìn)行利潤(rùn)操縱。最后,為提高公允價(jià)值計(jì)量準(zhǔn)則在我國(guó)的應(yīng)用效果,本文就進(jìn)一步完善公允價(jià)值計(jì)量準(zhǔn)則和改善應(yīng)用環(huán)境提出一些相應(yīng)的建議。
[Abstract]:Accounting information is the cornerstone of capital market operation and the bridge between enterprises and investors. High quality accounting information helps investors to make correct investment choices and reduce the impact of asymmetric information. Therefore, how to improve the quality of accounting information has been a social concern. With the development of economy. Historical cost measurement has not been able to effectively meet the needs of accounting information users, fair value measurement came into being. However, fair value measurement has been controversial from all walks of life since its birth. Fair value measurement has the advantages of market oriented, fully considering time and risk value, which can reflect the relevant value of transaction events better than his measurement method, and provide more relevant information for investors to make decisions. Due to the influence of market development, the perfection of standards and the quality of accountants, the use of fair value may become a tool for earnings management or profit manipulation of listed companies. Reliability is the basis of the quality of accounting information. The damage of reliability will in turn affect the relevance of value, thus affect the quality of accounting information, and fall into a vicious circle. This is contrary to the original intention of introducing fair value measurement. However, the application of fair value measurement is an irresistible historical direction. The fact that the controversy of the financial crisis is still firmly maintained by the relevant international institutions proves this. Therefore, we should not be concerned about the issue of fair value measurement criteria. But based on the current economic conditions in China how to improve the standards in order to improve the quality of accounting information. Using the method of empirical research, and from the perspective of industry development situation to investigate the application of fair value measurement in China. The results show that: for all samples. The application of fair value measurement damages the reliability of accounting information quality to some extent; On the one hand, the degree of competition of monopoly industry is much lower than that of other industries, and the application effect of fair value measurement in monopoly industry is worse than that in non-monopoly industry. Prices do not fairly reflect the value of goods, information is relatively inadequate, effective data is relatively difficult to obtain; At the same time, in the monopoly industry, the information held by the buyer and seller is usually asymmetric, and the position of the buyer and seller is relatively unequal, which also makes the transaction price of the commodity can not effectively reflect the fair value of the commodity. The price of goods distorts the real value of goods and affects the effective market parameters. Whether the data can be obtained effectively is an important factor affecting the effect of fair value application. Monopoly industries usually face more stringent government controls, and the use of fair value measurement may further expose profits in order to circumvent strict government regulation of high-profit industries. They are more likely to manipulate profits. Finally, in order to improve the application effect of fair value measurement standards in China, this paper puts forward some corresponding suggestions on further improving fair value measurement standards and improving the application environment.
【學(xué)位授予單位】：廣東外語(yǔ)外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51

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本文編號(hào)：1375819