本文選題：研發(fā)支出會(huì)計(jì)政策　切入點(diǎn)：研發(fā)支出資本化　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：研發(fā)支出資本化提高了會(huì)計(jì)信息的可靠性、相關(guān)性，但由于該政策的具體施行需要極強(qiáng)的主觀性和職業(yè)判斷能力，這給管理當(dāng)局采取盈余管理行為創(chuàng)造了機(jī)會(huì)，可能會(huì)因此降低其會(huì)計(jì)信息質(zhì)量。因此，對(duì)研發(fā)支出會(huì)計(jì)政策選擇動(dòng)機(jī)進(jìn)行研究，對(duì)于促進(jìn)上市公司的發(fā)展有著極其重要的理論意義與現(xiàn)實(shí)意義。 本文以研發(fā)能力較強(qiáng)的生物制藥行業(yè)和電子信息行業(yè)的上市公司為研究對(duì)象，以實(shí)證會(huì)計(jì)理論的收益平滑動(dòng)機(jī)、債務(wù)契約動(dòng)機(jī)、政治成本動(dòng)機(jī)和資本市場動(dòng)機(jī)為基礎(chǔ)，并考慮稅收優(yōu)惠動(dòng)機(jī)后，，考察了上市公司在強(qiáng)制性會(huì)計(jì)政策變更環(huán)境下進(jìn)行研發(fā)支出會(huì)計(jì)政策選擇的動(dòng)機(jī)。在此研究基礎(chǔ)上，進(jìn)一步考察了研發(fā)支出會(huì)計(jì)政策選擇動(dòng)機(jī)對(duì)會(huì)計(jì)信息質(zhì)量產(chǎn)生的影響。 通過研發(fā)支出會(huì)計(jì)政策選擇動(dòng)機(jī)的實(shí)證檢驗(yàn)發(fā)現(xiàn)，上市公司研發(fā)支出會(huì)計(jì)政策選擇受收益平滑動(dòng)機(jī)、債務(wù)契約動(dòng)機(jī)、政治成本動(dòng)機(jī)和資本市場動(dòng)機(jī)的影響，并在一定程度上存在著利用研發(fā)支出資本化政策選擇以達(dá)到享受稅收優(yōu)惠的目的。通過研發(fā)支出會(huì)計(jì)政策選擇動(dòng)機(jī)對(duì)會(huì)計(jì)信息質(zhì)量的影響的實(shí)證檢驗(yàn)發(fā)現(xiàn)，公司出于債務(wù)契約動(dòng)機(jī)和收益平滑動(dòng)機(jī)利用研發(fā)支出資本化進(jìn)行盈余管理的行為嚴(yán)重降低了會(huì)計(jì)信息質(zhì)量。而研發(fā)支出會(huì)計(jì)政策選擇的政治成本動(dòng)機(jī)和資本市場動(dòng)機(jī)對(duì)公司的會(huì)計(jì)信息質(zhì)量影響程度不大。文章的最后根據(jù)研究結(jié)論，從研發(fā)支出會(huì)計(jì)政策的改善、信息披露的完善、強(qiáng)化稅收管理以及拓寬上市公司的融資途徑等方面提出了相應(yīng)的政策建議。
[Abstract]:The capitalization of R & D expenditure improves the reliability and relevance of accounting information, but because the implementation of the policy requires strong subjectivity and professional judgment, this creates an opportunity for management to adopt earnings management practices. Therefore, it is of great theoretical and practical significance to study the motivation of R & D expenditure accounting policy to promote the development of listed companies. This paper takes the listed companies in the biopharmaceutical industry and electronic information industry as the research object, based on the income smoothing motivation, debt contract motivation, political cost motivation and capital market motivation of the empirical accounting theory. After considering the motive of tax preference, the motivation of R & D expenditure accounting policy choice of listed company under the environment of mandatory accounting policy change is investigated. The influence of the choice motivation of R & D expenditure accounting policy on the quality of accounting information is further investigated. The empirical test shows that the choice of R & D expenditure accounting policy of listed companies is influenced by income smoothing motivation, debt contract motivation, political cost motivation and capital market motivation. To a certain extent, there is a choice of capitalized policy of R & D expenditure in order to achieve the purpose of enjoying the tax preference. Through the empirical test of the influence of the choice motivation of R & D expenditure accounting policy on the quality of accounting information, it is found that, Because of debt contract motivation and income smoothing motivation, the behavior of earnings management by capitalization of R & D expenditure seriously reduces the quality of accounting information. The political cost motive and capital market of R & D expenditure accounting policy choice. Motivation has little effect on the quality of accounting information. From the aspects of improving the accounting policy of R & D expenditure, perfecting the information disclosure, strengthening the tax administration and widening the financing channels of listed companies, the corresponding policy suggestions are put forward.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275.2;F276.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 胡夢穎;研發(fā)支出資本化的盈余管理問題研究[D];華東交通大學(xué);2015年

2 劉雨璇;計(jì)算機(jī)行業(yè)研發(fā)支出信息披露研究[D];財(cái)政部財(cái)政科學(xué)研究所;2015年

本文編號(hào)：1647038