本文選題：交易性金融資產(chǎn) + 可供出售金融資產(chǎn)�。� 參考：《東華大學(xué)》2013年碩士論文

【摘要】：2007年1月1日,我國開始實行新企業(yè)會計準(zhǔn)則,新準(zhǔn)則對金融資產(chǎn)確認(rèn)和計量做出了全新的規(guī)定。在新準(zhǔn)則規(guī)定的四類金融資產(chǎn)中,交易性金融資產(chǎn)和可供出售金融資產(chǎn)在初始計量和后續(xù)計量中都采用公允價值計量模式,但是前者由于公允價值變動所產(chǎn)生的未實現(xiàn)損益直接計入當(dāng)期損益,而后者由于公允價值變動所產(chǎn)生的未實現(xiàn)損益卻計入了資本公積,在出售時才予以轉(zhuǎn)出確認(rèn)為收益。這樣的準(zhǔn)則規(guī)定為上市公司利用兩類金融資產(chǎn)不同的管理方式進(jìn)行盈余管理提供了機(jī)會�；诖�,本文對上市公司是否利用兩類金融資產(chǎn)不同的管理方式進(jìn)行盈余管理進(jìn)行了研究。 本文的研究工作分為文獻(xiàn)綜述、理論分析、實證檢驗和政策建議四個部分： 文獻(xiàn)綜述部分回顧和梳理了國內(nèi)外學(xué)者關(guān)于盈余管理概念、動機(jī)和行為方式的研究成果；也梳理了我國學(xué)者關(guān)于上市公司利用兩類金融資產(chǎn)進(jìn)行盈余管理的研究成果。為后文的實證研究提供了理論背景和現(xiàn)實基礎(chǔ)。 理論分析部分以委托代理理論作為理論基礎(chǔ),從會計準(zhǔn)則角度分析了上市公司利用兩類金融資產(chǎn)進(jìn)行盈余管理的可能性；也分析了兩類金融資產(chǎn)會計處理的差異以及由此可能引發(fā)的上市公司盈余管理行為方式。為后文的實證研究提供了理論依據(jù)和理論支撐。 實證檢驗部分從兩類金融資產(chǎn)初始分類動機(jī)、交易性金融資產(chǎn)公允價值變動確定和可供出售金融資產(chǎn)出售動機(jī)三方面提出了假設(shè),運(yùn)用描述性分析、多元線性回歸模型和多元概率比回歸模型(Probit模型)等分析方法探討了兩類金融資產(chǎn)會計政策選擇的經(jīng)濟(jì)動因、交易性金融資產(chǎn)公允價值變動損益的影響因素和可供出售金融資產(chǎn)出售交易的動因。實證結(jié)果表明：上市公司在確定金融資產(chǎn)的初始分類時,會受到相關(guān)流動風(fēng)險水平、增配動機(jī)、收益平滑動機(jī)和公司規(guī)模的影響；上市公司在確定交易性金融資產(chǎn)的后續(xù)計量價值時考慮當(dāng)前的盈利狀況,使本年度最終盈余維持在管理層“可接受的水平”；可供出售金融資產(chǎn)的出售會受到利潤平滑、減少虧損或扭虧等動機(jī)的影響。 政策建議部分在理論分析和實證檢驗的基礎(chǔ)上,提出了完善金融資產(chǎn)相關(guān)會計準(zhǔn)則的建議。
[Abstract]:On January 1, 2007, China began to implement the new accounting standards for enterprises, the new standards for the recognition and measurement of financial assets made a new regulation. Among the four types of financial assets specified in the new guidelines, both transactional financial assets and marketable financial assets use fair value measurement models in both initial and subsequent measurements, However, the unrealized gains and losses of the former due to the change of fair value are directly recorded into the profits and losses of the current period, while the unrealized gains and losses of the latter due to the changes in the fair value are recorded in the capital reserve, and are only transferred out and recognized as income at the time of sale. Such rules provide an opportunity for listed companies to use different management methods of two types of financial assets for earnings management. Based on this, this paper studies whether listed companies use different management methods of two kinds of financial assets to carry out earnings management. The research work of this paper is divided into four parts: literature review, theoretical analysis, empirical test and policy recommendations. The literature review part reviews and combs the domestic and foreign scholars' research achievements on the concept, motivation and behavior of earnings management, and also combs the research results of Chinese scholars on the use of two types of financial assets in earnings management. It provides the theoretical background and practical basis for the later empirical research. In the theoretical analysis part, based on the principal-agent theory, the possibility of earnings management of listed companies using two kinds of financial assets is analyzed from the angle of accounting standards. It also analyzes the difference of accounting treatment of two kinds of financial assets and the behavior of earnings management of listed companies. It provides theoretical basis and theoretical support for the later empirical research. The empirical test part puts forward the hypothesis from two kinds of financial assets initial classification motive, the transaction financial asset fair value change determination and the available for sale financial asset sale motive three aspects, uses the descriptive analysis, The multiple linear regression model and the probit model of multiple probabilistic ratio regression model are used to analyze the economic drivers of the choice of accounting policies for two kinds of financial assets, such as the multiple linear regression model and the probit model. The influencing factors of fair value change of traded financial assets and the motivation of selling financial assets. The empirical results show that the initial classification of financial assets of listed companies will be affected by the level of liquidity risk, the motivation of increase, the motivation of income smoothing and the size of the company. In determining the subsequent measurement value of transactional financial assets, the listed company considers the current profit situation so that the final surplus for this year is maintained at an "acceptable level" for management; the sale of financial assets available for sale will be subject to a smooth profit, The effect of a motive, such as a loss reduction or a turnaround. On the basis of theoretical analysis and empirical test, the policy suggestions are put forward to improve the accounting standards related to financial assets.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233;F275;F832.51;F224

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本文編號：1855937