【摘要】：評(píng)估師的估值判斷會(huì)受到價(jià)值相關(guān)信息披露的清晰度和透明度的影響。綜合收益作為全面反映企業(yè)財(cái)務(wù)業(yè)績(jī)的指標(biāo)，日漸成為評(píng)估人員在做出評(píng)估判斷時(shí)所必須考慮的因素。因此識(shí)別綜合收益披露形式對(duì)評(píng)估判斷的影響成為必要。 首先界定了評(píng)估判斷的概念，厘清了其與會(huì)計(jì)判斷、審計(jì)判斷的關(guān)系，從而指出各種綜合收益披露形式對(duì)評(píng)估判斷的影響。在此基礎(chǔ)上通過(guò)在全國(guó)發(fā)放調(diào)查問(wèn)卷的形式，對(duì)目前中國(guó)評(píng)估師對(duì)綜合收益以及評(píng)估判斷的基本認(rèn)識(shí)做了調(diào)查分析。然后設(shè)計(jì)了一個(gè)3×2（綜合披露形式×盈余管理水平）的實(shí)驗(yàn)，選取了一個(gè)具有四年連續(xù)報(bào)表的樣本公司，通過(guò)將綜合收益披露在附注、所有者權(quán)益表和利潤(rùn)表中實(shí)現(xiàn)披露形式的不同，，并設(shè)計(jì)了一個(gè)盈余管理水平。根據(jù)評(píng)估師對(duì)六種組合條件下的股票價(jià)格估計(jì)結(jié)果，利用方差分析原理檢驗(yàn)了所提出的四個(gè)假設(shè)。進(jìn)而分析了評(píng)估師對(duì)該報(bào)表質(zhì)量的評(píng)價(jià)以及對(duì)該公司年凈收益增長(zhǎng)率估計(jì)的結(jié)果，報(bào)表的評(píng)價(jià)分別從清晰性、可靠性、信息反映績(jī)效的真實(shí)性、未來(lái)的增長(zhǎng)能力以及凈收益的質(zhì)量這五個(gè)角度來(lái)度量的。 實(shí)驗(yàn)結(jié)果表明目前在中國(guó)不同的綜合收益披露形式對(duì)評(píng)估判斷的影響沒(méi)有顯著差別，這個(gè)結(jié)果與美國(guó)等國(guó)家的研究有差異。從定性調(diào)查結(jié)果發(fā)現(xiàn)由于我國(guó)實(shí)施綜合收益披露要求時(shí)間太短，目前中國(guó)評(píng)估師對(duì)綜合收益披露都很不熟悉，對(duì)報(bào)表中相關(guān)項(xiàng)目的解讀水平很低，很多評(píng)估師無(wú)法完成該項(xiàng)調(diào)查任務(wù)。因此實(shí)驗(yàn)結(jié)果與調(diào)查分析是一致的。從英美發(fā)展來(lái)看，綜合收益披露是合理的趨勢(shì)，在中國(guó)應(yīng)該進(jìn)一步加強(qiáng)對(duì)綜合收益披露的規(guī)范，采取有效手段提升相關(guān)行業(yè)人員對(duì)綜合收益的認(rèn)識(shí)，從而提升其執(zhí)業(yè)水平。
[Abstract]:The valuer's valuation judgment is influenced by clarity and transparency in the disclosure of value-related information. Comprehensive income, as an index to reflect the financial performance of an enterprise, is becoming an important factor to be taken into account by the evaluators when they make the evaluation and judgment. Therefore, it is necessary to identify the impact of comprehensive income disclosure on evaluation and judgment. Firstly, it defines the concept of evaluation judgment, clarifies its relationship with accounting judgment and audit judgment, and then points out the influence of various forms of comprehensive income disclosure on evaluation judgment. On the basis of this, this paper makes a survey and analysis on the basic understanding of the comprehensive income and evaluation judgment of Chinese appraisers through the form of issuing questionnaires in the whole country. Then an experiment of 3 脳 2 (comprehensive disclosure form 脳 earnings management level) is designed, and a sample company with four consecutive statements is selected. Different disclosure forms are realized in owner's equity statement and income statement, and a level of earnings management is designed. According to the estimation results of stock price under six combination conditions, the four hypotheses proposed are tested by using the principle of ANOVA. Then it analyzes the appraiser's evaluation of the quality of the statement and the results of the estimation of the annual net income growth rate of the company. The evaluation of the statement is based on the clarity, reliability, information reflecting the authenticity of the performance, respectively. The future growth capacity and the quality of net income are measured from five angles. The experimental results show that there is no significant difference in the impact of different forms of comprehensive income disclosure on evaluation and judgment in China, which is different from that of other countries such as the United States. From the qualitative investigation results, it is found that due to the short time required for the implementation of comprehensive income disclosure in China, Chinese appraisers are not familiar with comprehensive income disclosure at present, and the level of interpretation of relevant items in the statements is very low. Many appraisers were unable to complete the investigation. Therefore, the experimental results are consistent with the investigation and analysis. From the point of view of Anglo-American development, comprehensive income disclosure is a reasonable trend. In China, we should further strengthen the regulation of comprehensive income disclosure, take effective means to enhance the understanding of related industry personnel on comprehensive income, and thus improve their practice level.
【學(xué)位授予單位】：山東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F233

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