本文選題：會(huì)計(jì)估計(jì)變更　切入點(diǎn)：固定資產(chǎn)折舊　出處：《沈陽工業(yè)大學(xué)》2017年碩士論文

【摘要】：會(huì)計(jì)估計(jì)是指企業(yè)對(duì)其結(jié)果不確定的交易或事項(xiàng)以最近可以利用的信息為基礎(chǔ)所作的判斷。會(huì)計(jì)估計(jì)的計(jì)量和變更帶有很大的主觀性,且由于外部信息使用者對(duì)公司情況具有的信息不對(duì)稱性,不能很好的評(píng)價(jià)監(jiān)督企業(yè)會(huì)計(jì)估計(jì)的合理性,因此會(huì)計(jì)估計(jì)及其變更逐漸成為我國(guó)上市公司用來進(jìn)行盈余管理的手段。2008年全球范圍的金融危機(jī)后,鋼鐵行業(yè)受經(jīng)濟(jì)周期下行、產(chǎn)能過剩、市場(chǎng)競(jìng)爭(zhēng)加劇等多種因素的影響,企業(yè)效益普遍下滑。很多鋼鐵企業(yè)變更固定資產(chǎn)折舊年限,這種做法對(duì)公司財(cái)務(wù)狀況和經(jīng)營(yíng)業(yè)績(jī)產(chǎn)生重大影響。2014年3月14日河北鋼鐵發(fā)布公告稱,為更客觀地反映公司財(cái)務(wù)信息,公司決定從2014年1月1日起調(diào)整固定資產(chǎn)折舊年限。該次調(diào)整使河北鋼鐵減少固定資產(chǎn)折舊20億元,所有者權(quán)益及凈利潤(rùn)增加15億元。這是河北鋼鐵九年來第三次變更,2009年、2011年和2014年該公司分別延長(zhǎng)、縮短、延長(zhǎng)了固定資產(chǎn)折舊年限。論文對(duì)河北鋼鐵三次會(huì)計(jì)估計(jì)變更案例進(jìn)行分析,總結(jié)對(duì)公司、投資者等各方的啟示,有助于投資者更好地辨別會(huì)計(jì)估計(jì)信息的財(cái)務(wù)影響,有助于監(jiān)管部門加強(qiáng)監(jiān)管。論文采用理論分析與案例分析相結(jié)合的方法。理論分析部分介紹了會(huì)計(jì)估計(jì)變更的概念及影響因素、會(huì)計(jì)估計(jì)變更的理論基礎(chǔ)和固定資產(chǎn)的會(huì)計(jì)核算。案例分析部分首先簡(jiǎn)要介紹鋼鐵行業(yè)的背景,河北鋼鐵的歷史沿革、經(jīng)營(yíng)范圍及財(cái)務(wù)狀況與經(jīng)營(yíng)業(yè)績(jī),具體介紹河北鋼鐵固定資產(chǎn)和固定資產(chǎn)折舊情況,分別對(duì)2009年、2011年和2014年會(huì)計(jì)估計(jì)變更情況進(jìn)行描述。其次,從經(jīng)濟(jì)周期與鋼鐵行業(yè)周期性角度,分別對(duì)河北鋼鐵三次會(huì)計(jì)估計(jì)變更的動(dòng)機(jī),變更的合理性及變更的市場(chǎng)反應(yīng)、股價(jià)變動(dòng)情況和主要財(cái)務(wù)指標(biāo)進(jìn)行案例分析。通過分析論文發(fā)現(xiàn),整個(gè)經(jīng)濟(jì)周期和鋼鐵行業(yè)周期性原因?qū)е潞颖变撹F業(yè)績(jī)下滑,通過不斷調(diào)整會(huì)計(jì)估計(jì)變更這個(gè)手段,調(diào)節(jié)公司利潤(rùn),進(jìn)行盈余管理行為,并使得公司扭虧為盈,這樣頻繁的變更固定資產(chǎn)折舊年限是不合理的。最后,結(jié)合案例分析提出可供各方參考的啟示,對(duì)于上市公司管理方面提出了完善上市公司會(huì)計(jì)估計(jì)變更的披露、提高會(huì)計(jì)人員職業(yè)道德和職業(yè)判斷能力的啟示;對(duì)于投資者方面提出了投資者應(yīng)充分地辨別會(huì)計(jì)估計(jì)信息的財(cái)務(wù)影響并做出正確決策的啟示;對(duì)于監(jiān)管部門方面提出了加大監(jiān)管部門的懲處力度、提高審計(jì)監(jiān)督質(zhì)量的啟示。
[Abstract]:Accounting estimation refers to a firm's judgment of transactions or events with uncertain results based on recently available information.The measurement and change of accounting estimate have great subjectivity, and because of the information asymmetry of external information users, they can not evaluate and supervise the rationality of accounting estimate of enterprise.Therefore, accounting estimates and their changes have gradually become the means of earnings management for listed companies in China. After the global financial crisis in 2008, the steel industry was affected by many factors, such as the downward economic cycle, overcapacity, intensified market competition, and so on.Corporate benefits generally declined.Many iron and steel companies have changed their fixed assets depreciation years, which has a significant impact on the company's financial position and operating performance. Hebei Iron and Steel issued a notice on March 14, 2014, saying that in order to reflect the company's financial information more objectively,The company decided to adjust fixed assets depreciation years from January 1, 2014.The adjustment reduced fixed asset depreciation by 2 billion yuan, and increased owner's equity and net profit by 1.5 billion yuan.This is the third change in nine years for Hebei Iron and Steel, the company extended in 2009, 2011 and 2014, respectively, shortened, extended the depreciation of fixed assets.This paper analyzes the case of three changes in accounting estimate of Hebei Iron and Steel Company, summarizes the enlightenment to the company, investors and other parties, helps investors better distinguish the financial impact of accounting estimate information, and helps the supervision department to strengthen supervision.The paper adopts the method of combining theoretical analysis with case analysis.The theoretical analysis part introduces the concept of accounting estimation change and its influencing factors, the theoretical basis of accounting estimation change and the accounting of fixed assets.The case analysis part first briefly introduces the background of iron and steel industry, the history of Hebei iron and steel, the scope of operation, the financial situation and the operating performance, and introduces the fixed assets and depreciation of fixed assets of Hebei iron and steel in detail.The changes in accounting estimates for 2009, 2011 and 2014 are described respectively.Secondly, from the angle of economic cycle and steel industry periodicity, the paper analyzes the motivation, rationality, market reaction, stock price change and main financial index of the change of Hebei Iron and Steel third accounting estimate respectively.Through the analysis of the paper, it is found that the whole economic cycle and the cyclical reasons of the steel industry lead to the decline of Hebei iron and steel performance. By constantly adjusting the accounting estimates and changing the accounting estimates, we can adjust the company's profits and conduct earnings management.And make the company turn to profit, such frequent change fixed assets depreciation life is unreasonable.Finally, based on the case analysis, the author puts forward the enlightenment for the listed company management to improve the disclosure of the accounting estimation change of the listed company, and to improve the accountants' professional ethics and professional judgment ability.For investors, investors should fully distinguish the financial impact of accounting estimation information and make correct decisions. For the regulatory authorities, the author puts forward the enlightenment of increasing the punishment of regulatory authorities and improving the quality of audit supervision.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.31;F406.7

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本文編號(hào)：1718972