本文關(guān)鍵詞： 會(huì)計(jì)穩(wěn)健性 債務(wù)契約 影響因素 經(jīng)濟(jì)后果　出處：《遼寧大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：債權(quán)人和股東存在利益分歧，股東往往追求公司的快速發(fā)展，從中獲利，不顧發(fā)展中存在的風(fēng)險(xiǎn)，但是債權(quán)人則更加關(guān)注自己借出的錢是否能收回，所以，債權(quán)人常常不愿意公司做有巨大風(fēng)險(xiǎn)的交易，但是由于債權(quán)人的信息來(lái)源只有公司公布的會(huì)計(jì)信息，因此，，從債權(quán)人的角度考慮，他們需要的信息是充分反映了公司所承擔(dān)的風(fēng)險(xiǎn)的會(huì)計(jì)信息，即具有穩(wěn)健性的會(huì)計(jì)信息。尤其是在我國(guó)，商業(yè)銀行作為債權(quán)人的重要組成部分，最近一次的金融危機(jī)的起源就是銀行沒有充分認(rèn)識(shí)和評(píng)價(jià)貸款中隱含的風(fēng)險(xiǎn)。因此，在貸款方和借款方關(guān)系中存在的可能出現(xiàn)問題的地方，我們應(yīng)該把重點(diǎn)放在如何防止它發(fā)生的地方上，怎樣更好的利用會(huì)計(jì)信息，成為我們應(yīng)該著重考慮的內(nèi)容。 債權(quán)債務(wù)關(guān)系中，基于債權(quán)人的某些特點(diǎn)，產(chǎn)生了謹(jǐn)慎性需求，而契約中的具體條款中究竟哪些項(xiàng)目會(huì)影響會(huì)計(jì)穩(wěn)健性，會(huì)計(jì)穩(wěn)健性增強(qiáng)了，債務(wù)契約又會(huì)有哪些改善，對(duì)債權(quán)人和債務(wù)人有哪些好處，本文就這些問題來(lái)進(jìn)行理論研究和實(shí)證檢驗(yàn)。主要考慮了債務(wù)金額和債務(wù)期限對(duì)會(huì)計(jì)穩(wěn)健性的影響，同時(shí)還結(jié)合了我國(guó)的實(shí)際情況，研究了產(chǎn)權(quán)性質(zhì)對(duì)二者關(guān)系的影響。本文還對(duì)會(huì)計(jì)穩(wěn)健性對(duì)債務(wù)契約的經(jīng)濟(jì)后果進(jìn)行了研究，主要就會(huì)計(jì)穩(wěn)健性對(duì)債務(wù)成本的影響進(jìn)行了實(shí)證研究。 本文根據(jù)二0零九年至二0一一年我國(guó)上海深圳兩家股票交易所的A股上市公司的相關(guān)數(shù)據(jù)，對(duì)會(huì)計(jì)穩(wěn)健性和債務(wù)契約的關(guān)系進(jìn)行了全面的理論分析，并且采用SPSS統(tǒng)計(jì)軟件進(jìn)行實(shí)證檢驗(yàn)。實(shí)證研究發(fā)現(xiàn)，債務(wù)金額顯著影響會(huì)計(jì)穩(wěn)健性，具體的關(guān)系是債務(wù)契約中締結(jié)的金額越大，會(huì)計(jì)穩(wěn)健性越強(qiáng)；債務(wù)期限和會(huì)計(jì)穩(wěn)健性也顯著相關(guān)，期限越短，企業(yè)傾向于選擇更加穩(wěn)健的會(huì)計(jì)政策；但是，若將所選樣本按照產(chǎn)權(quán)性質(zhì)分為兩類，分別為國(guó)有控股企業(yè)和非國(guó)有控股企業(yè)，分類研究債務(wù)契約對(duì)會(huì)計(jì)穩(wěn)健性的影響時(shí)，我們發(fā)現(xiàn)，國(guó)有控股企業(yè)比非國(guó)有控股企業(yè)的會(huì)計(jì)穩(wěn)健性要弱，在非國(guó)有控股企業(yè)中，債務(wù)期限普遍較短的上市公司會(huì)選擇更加穩(wěn)健的會(huì)計(jì)政策，而在國(guó)有控股企業(yè)中，債務(wù)期限普遍較長(zhǎng)的上市公司會(huì)選擇較穩(wěn)健的會(huì)計(jì)信息，會(huì)計(jì)穩(wěn)健性對(duì)債務(wù)成本的關(guān)系則是，較強(qiáng)的會(huì)計(jì)穩(wěn)健性會(huì)降低債務(wù)成本。
[Abstract]:Creditors and shareholders have different interests, shareholders often pursue the rapid development of the company, profit from it, regardless of the risks in the development, but creditors are more concerned about whether their borrowed money can be recovered, so. Creditors are often reluctant to make risky transactions, but because creditors' information comes from only accounting information published by the company, it is considered from the perspective of creditors. The information they need is accounting information that fully reflects the risks that the company bears, that is, accounting information with conservatism, especially in our country, commercial banks as an important part of creditors. The origin of the most recent financial crisis is that banks have not fully recognized and evaluated the risks implied in lending. Therefore, there may be problems in the relationship between lenders and borrowers. We should focus on how to prevent it from happening and how to make better use of accounting information. In the relationship between creditor's rights and liabilities, based on some characteristics of creditors, there is a need for caution, and which items in the specific clauses of the contract will affect accounting conservatism, accounting conservatism has been enhanced. What will be the improvement of debt contract, and what are the benefits to creditors and debtors? this paper makes theoretical research and empirical test on these issues. It mainly considers the impact of debt amount and debt maturity on accounting conservatism. At the same time, combined with the actual situation in China, the paper studies the impact of property right on the relationship between the two. This paper also studies the economic consequences of accounting conservatism on debt contracts. This paper makes an empirical study on the impact of accounting conservatism on debt cost. Based on the relevant data of A share listed companies in Shanghai and Shenzhen stock exchanges from 09 to 11, this paper makes a comprehensive theoretical analysis of the relationship between accounting conservatism and debt contracts. The empirical study shows that the debt amount significantly affects the accounting conservatism, and the specific relationship is that the larger the amount concluded in the debt contract, the stronger the accounting conservatism; Debt maturity and accounting conservatism are also significantly related, the shorter the maturity, enterprises tend to choose more prudent accounting policies; However, if the selected samples are divided into two categories according to the nature of property rights, they are state-owned holding enterprises and non-state-owned holding enterprises, we find out when we classify the impact of debt contracts on accounting conservatism. The accounting conservatism of state-owned holding enterprises is weaker than that of non-state-owned holding enterprises. In non-state-owned holding enterprises, listed companies with generally shorter debt maturity will choose more prudent accounting policies, while in state-owned holding enterprises. Listed companies with generally long debt maturity will choose more prudent accounting information. The relationship between accounting conservatism and debt cost is that strong accounting conservatism will reduce debt costs.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F830.42;F832.51

【參考文獻(xiàn)】

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本文編號(hào)：1481254