本文選題：遞延所得稅 + 會(huì)計(jì)信息��； 參考：《東北財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：在經(jīng)濟(jì)全球化高速發(fā)展的今天,會(huì)計(jì)準(zhǔn)則的國際趨同已經(jīng)成為我國現(xiàn)今會(huì)計(jì)制度制定的目標(biāo),2006年,我國出臺(tái)了新《企業(yè)會(huì)計(jì)準(zhǔn)則》并于2007年1月1日開始實(shí)施,其中《企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)—所得稅》在核算觀念、核算方法以及科目設(shè)置等方面與原所得稅會(huì)計(jì)準(zhǔn)則有很大的不同,新所得稅會(huì)計(jì)準(zhǔn)則的這些變化對(duì)企業(yè)價(jià)值產(chǎn)生了怎樣的影響,投資者怎樣面對(duì)這些變化以及這些變化是否提高了所得稅會(huì)計(jì)信息的決策有用性成為當(dāng)今學(xué)者普遍研究的問題。 本文在之前學(xué)者研究的基礎(chǔ)上,針對(duì)新所得稅會(huì)計(jì)準(zhǔn)則實(shí)施后遞延所得稅會(huì)計(jì)信息的價(jià)值相關(guān)性進(jìn)行了研究。針對(duì)理論基礎(chǔ),本文首先介紹了所得稅會(huì)計(jì)的發(fā)展及我國新舊所得稅會(huì)計(jì)準(zhǔn)則和我國與國際所得稅會(huì)計(jì)準(zhǔn)則的對(duì)比分析；之后對(duì)價(jià)值相關(guān)性的概念及理論基礎(chǔ)進(jìn)行了闡述。針對(duì)遞延所得稅的價(jià)值相關(guān)性本文首先介紹了遞延所得稅會(huì)計(jì)信息價(jià)值相關(guān)性的分析；其次提出了相關(guān)假設(shè)：(1)新企業(yè)會(huì)計(jì)準(zhǔn)則制度下確認(rèn)的遞延所得稅凈資產(chǎn)與股票價(jià)格顯著正相關(guān)。(2)新企業(yè)會(huì)計(jì)準(zhǔn)則制度下確認(rèn)的遞延所得稅資產(chǎn)與股票價(jià)格顯著正相關(guān),遞延所得稅負(fù)債與股票價(jià)格顯著負(fù)相關(guān)。在規(guī)范研究的基礎(chǔ)上本文又結(jié)合了實(shí)證研究運(yùn)用Ohlson的價(jià)格模型,選取2007年1月1日至2011年12月31日中國A股滬深兩市上市公司作為實(shí)證檢驗(yàn)的初選樣本,對(duì)遞延所得稅會(huì)計(jì)信息價(jià)值相關(guān)性進(jìn)行實(shí)證檢驗(yàn)及分析。 本文研究表明,在新所得稅會(huì)計(jì)準(zhǔn)則實(shí)施后的五年里,遞延所得稅凈資產(chǎn)與股票價(jià)格顯著正相關(guān),遞延所得稅資產(chǎn)與股票價(jià)格顯著正相關(guān),遞延所得稅負(fù)債與股票價(jià)格顯著負(fù)相關(guān)。公司規(guī)模及A股流通股比例增強(qiáng)了遞延所得稅會(huì)計(jì)信息的價(jià)值相關(guān)性并對(duì)股票價(jià)格有負(fù)方向的影響,制造類行業(yè)凈資產(chǎn)對(duì)股票價(jià)格的解釋能力高于全行業(yè),各年度遞延所得稅會(huì)計(jì)信息的價(jià)值相關(guān)性均不同。以上結(jié)果說明,新所得稅會(huì)計(jì)準(zhǔn)則的實(shí)施使投資者將遞延所得稅資產(chǎn)、遞延所得稅負(fù)債視為一項(xiàng)真正的資產(chǎn)和負(fù)債,遞延所得稅會(huì)計(jì)信息能夠幫助投資者進(jìn)行正確的投資決策也能夠準(zhǔn)確的反應(yīng)股票價(jià)格的變化。
[Abstract]:Today, with the rapid development of economic globalization, the international convergence of accounting standards has become the goal of our country's current accounting system. In 2006, China issued the new Accounting Standards for Enterprises and began to implement them on January 1, 2007. The Accounting Standards for Enterprises No. 18-income tax is quite different from the original income tax accounting standards in terms of accounting concepts, accounting methods and subject setup. How these changes in the new income tax accounting standards affect the value of enterprises, how investors face these changes and whether these changes improve the decision-making usefulness of income tax accounting information has become a common problem studied by scholars today. On the basis of previous research, this paper studies the value relevance of deferred income tax accounting information after the implementation of the new income tax accounting standards. Aiming at the theoretical basis, this paper first introduces the development of income tax accounting and the contrast analysis between the old and new income tax accounting standards of our country and the international income tax accounting standards, and then expounds the concept and theoretical basis of value correlation. According to the value correlation of deferred income tax, this paper first introduces the analysis of the value correlation of deferred income tax accounting information. Secondly, we put forward the related hypothesis: 1) the net deferred income tax recognized under the new accounting standards system has a significant positive correlation with the stock price. (2) the deferred income tax assets recognized under the new accounting standards system are significantly positively correlated with the stock prices, and there is a significant positive correlation between the deferred income tax assets recognized under the new accounting standards system and the stock prices. Deferred income tax liabilities are negatively correlated with stock prices. On the basis of normative research, this paper combines the empirical research with the price model of Ohlson, and selects the listed companies in Shanghai and Shenzhen stock markets from January 1, 2007 to December 31, 2011 as the primary test samples. This paper makes an empirical test and analysis on the correlation of deferred income tax accounting information value. The study shows that in the five years after the implementation of the new income tax accounting standards, the net assets of deferred income tax are significantly positively correlated with the stock prices, and the deferred income tax assets are significantly positively correlated with the stock prices. Deferred income tax liabilities are negatively correlated with stock prices. The company size and the ratio of A shares in circulation increase the value relevance of deferred income tax accounting information and have a negative effect on the stock price. The ability of explaining the stock price of the manufacturing industry is higher than that of the whole industry. The value relevance of deferred income tax accounting information varies from year to year. The above results show that the implementation of the new income tax accounting standards enables investors to treat deferred income tax assets and deferred income tax liabilities as a real asset and liability. Deferred income tax accounting information can help investors make correct investment decisions and accurately reflect stock price changes.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233

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相關(guān)期刊論文 前2條

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本文編號(hào)：1870322