本文選題：中小板企業(yè) + 會(huì)計(jì)穩(wěn)健性�。� 參考：《江西理工大學(xué)》2016年碩士論文

【摘要】：自2008年全球爆發(fā)金融危機(jī)以來,會(huì)計(jì)再一次突破管理學(xué)范疇,成為經(jīng)濟(jì)學(xué)家的關(guān)注重點(diǎn),這些關(guān)注中大家討論較多的是對(duì)會(huì)計(jì)公允價(jià)值計(jì)量屬性產(chǎn)生質(zhì)疑,掀起了對(duì)企業(yè)信息穩(wěn)健性的研究�，F(xiàn)階段國(guó)內(nèi)外對(duì)會(huì)計(jì)穩(wěn)健性的研究集中在存在性、產(chǎn)生動(dòng)機(jī)、度量方法及經(jīng)濟(jì)后果四個(gè)方面,國(guó)內(nèi)對(duì)會(huì)計(jì)穩(wěn)健性的研究局限在存在性與影響因素方面。我國(guó)中小企業(yè)在促進(jìn)社會(huì)就業(yè)、增加財(cái)政收入、技術(shù)更新等方面發(fā)揮巨大的作用,但是當(dāng)前我國(guó)為中小企業(yè)提供的金融體系服務(wù)尚不完善,銀行與中小企業(yè)信息不對(duì)稱,融資配套設(shè)施不完備,加上中小企業(yè)自身的問題,造成融資難,融資成本高的困境,這嚴(yán)重影響了中小企業(yè)的蓬勃發(fā)展。由于我國(guó)社會(huì)體制的特殊性,國(guó)家對(duì)國(guó)有企業(yè)的干預(yù),促使國(guó)有與非國(guó)有企業(yè)在獲取銀行貸款方面難易程度不同,獲取銀行貸款的成本也不同。鑒于此,本文以2011-2014年中小板企業(yè)的數(shù)據(jù)為樣本,采用統(tǒng)計(jì)與回歸的方法來研究會(huì)計(jì)穩(wěn)健性對(duì)中小板企業(yè)債務(wù)融資成本的影響,從會(huì)計(jì)穩(wěn)健性與債務(wù)融資成本之間的關(guān)系,進(jìn)一步揭示企業(yè)性質(zhì)的不同對(duì)銀行信貸過程中對(duì)會(huì)計(jì)穩(wěn)健性程度要求的差異,討論國(guó)有企業(yè)在債務(wù)融資方面是否具有優(yōu)勢(shì),國(guó)有與非國(guó)有企業(yè)關(guān)于會(huì)計(jì)穩(wěn)健性對(duì)債務(wù)融資成本影響上是否具有差異性。
[Abstract]:Since the global financial crisis broke out in 2008, accounting has once again broken through the management category and become the focus of economists' attention. Set off a study on the robustness of enterprise information. At present, the research on accounting conservatism at home and abroad focuses on the existence, motivation, measurement method and economic consequences, while the domestic research on accounting conservatism is limited in the aspects of existence and influence factors. Small and medium-sized enterprises in our country play a great role in promoting social employment, increasing financial income, upgrading technology and so on. However, at present, the financial system services provided to small and medium-sized enterprises in our country are not perfect, and the information between banks and small and medium-sized enterprises is not symmetrical. The financing supporting facilities are not complete, and the problems of SMEs cause the difficulties of financing and the high financing cost, which seriously affects the vigorous development of SMEs. Because of the particularity of our country's social system, the intervention of the state to the state-owned enterprises makes it difficult for the state-owned and non-state-owned enterprises to obtain the bank loan, and the cost of obtaining the bank loan is also different. In view of this, this paper takes the data of small and medium-sized board enterprises from 2011-2014 as a sample, uses the method of statistics and regression to study the influence of accounting conservatism on debt financing cost of small and medium-sized board enterprises, from the relationship between accounting conservatism and debt financing cost. This paper further reveals the differences in the nature of enterprises to the requirements of accounting conservatism in the process of bank credit, and discusses whether state-owned enterprises have advantages in debt financing. Whether there are differences between state-owned and non-state-owned enterprises on the impact of accounting conservatism on debt financing costs.
【學(xué)位授予單位】：江西理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F275

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