【摘要】：2014年初,我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則又迎來(lái)了一次大規(guī)模修訂,這次修訂不僅是為了適應(yīng)具有中國(guó)特色社會(huì)主義市場(chǎng)經(jīng)濟(jì)的發(fā)展,而且為了與國(guó)際會(huì)計(jì)準(zhǔn)則趨同又向前邁了一步。綜合收益報(bào)告在我國(guó)已經(jīng)實(shí)施了五年,財(cái)政部在這次修訂中要求在報(bào)表附注中對(duì)綜合收益信息進(jìn)行詳盡披露,這也表明了我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則體系的建設(shè)把綜合收益信息的披露視為重要工作之一。所以,我國(guó)學(xué)者已經(jīng)把綜合收益信息是否具有價(jià)值相關(guān)性作為重要課題進(jìn)行深入探究。本文正是在參考國(guó)內(nèi)外學(xué)者的所采用理論和方法上,以我國(guó)制造業(yè)上市公司的2004年至2013年間10年的財(cái)務(wù)報(bào)告數(shù)據(jù)作為樣本,通過(guò)對(duì)比綜合收益總額與凈利潤(rùn)相關(guān)性系數(shù)顯著性檢驗(yàn)以及回歸模型擬合優(yōu)度,進(jìn)行綜合收益信息的價(jià)值相關(guān)性的實(shí)證研究。根據(jù)回歸結(jié)果分析得出以下結(jié)論:綜合收益信息的披露不會(huì)減弱凈利潤(rùn)的價(jià)值相關(guān)性,綜合收益在對(duì)企業(yè)未來(lái)經(jīng)營(yíng)活動(dòng)現(xiàn)金流量和未來(lái)凈利潤(rùn)的預(yù)測(cè)能力方面具有價(jià)值相關(guān)性,并且以目前綜合收益報(bào)告的實(shí)施情況來(lái)看,綜合收益信息的價(jià)值相關(guān)性有遞增趨向�？傊�,綜合收益報(bào)告的實(shí)施在我國(guó)已經(jīng)取得不小的進(jìn)展,綜合收益信息對(duì)利潤(rùn)表結(jié)構(gòu)的完善起到一定的作用。但是,由于各種原因本文還是存在一些不足,對(duì)制造型企業(yè)的行業(yè)特征與模型的契合性還需要在今后的研究過(guò)程中不斷加強(qiáng),為進(jìn)一步研究制造業(yè)上市公司綜合收益信息的價(jià)值相關(guān)性提供借鑒意義。
[Abstract]:At the beginning of 2014, China's accounting standards for enterprises were revised again, not only to adapt to the development of socialist market economy with Chinese characteristics, but also to converge with international accounting standards. The comprehensive income report has been implemented in China for five years. In this revision, the Ministry of Finance requested detailed disclosure of the consolidated income information in the notes to the statements. This also indicates that the disclosure of comprehensive income information is regarded as one of the important tasks in the construction of accounting standards system of Chinese enterprises. Therefore, Chinese scholars have taken the value relevance of comprehensive income information as an important topic. Based on the theories and methods adopted by domestic and foreign scholars, this paper takes the financial report data of Chinese manufacturing listed companies from 2004 to 2013 as samples. By comparing the significance of the correlation coefficient between the total return and the net profit and the goodness of fit of the regression model, an empirical study on the value correlation of the comprehensive income information is carried out. According to the analysis of regression results, the following conclusions are drawn: the disclosure of comprehensive income information will not weaken the value correlation of net profit, and comprehensive income has value correlation in predicting cash flow and future net profit of enterprise's future operating activities. And according to the current implementation of the comprehensive income report, the value correlation of the comprehensive income information tends to increase. In a word, the implementation of the comprehensive income report has made great progress in China, and the comprehensive income information plays a certain role in the improvement of the income statement structure. However, due to various reasons, there are still some shortcomings in this paper, and the consistency between the industry characteristics and the model of manufacturing enterprises needs to be continuously strengthened in the future research process. It provides reference for further research on the value relevance of comprehensive income information of listed companies in manufacturing industry.
【學(xué)位授予單位】：沈陽(yáng)理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.83;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前4條

1 謝獲寶;陳玲;尹欣;;財(cái)務(wù)報(bào)表收益確認(rèn)模式的歷史演進(jìn)和現(xiàn)實(shí)選擇[J];財(cái)會(huì)月刊;2011年05期

2 朱凱;趙旭穎;孫紅;;會(huì)計(jì)準(zhǔn)則改革、信息準(zhǔn)確度與價(jià)值相關(guān)性——基于中國(guó)會(huì)計(jì)準(zhǔn)則改革的經(jīng)驗(yàn)證據(jù)[J];管理世界;2009年04期

3 李娜娜;;綜合收益的理論分析與研究述評(píng)[J];財(cái)經(jīng)界(學(xué)術(shù)版);2013年19期

4 毛志宏;王鵬;季豐;;其他綜合收益的列報(bào)與披露——基于上市公司2009年年度財(cái)務(wù)報(bào)告的分析[J];會(huì)計(jì)研究;2011年07期

，

本文編號(hào)：2234357