【摘要】：在與國際財務(wù)報告準則持續(xù)趨同的背景下，財政部發(fā)布《企業(yè)會計準則解釋第3號》（財會[2009]8號），，正式引入“其他綜合收益”（OCI）的概念，并要求我國上市公司自2009年起在利潤表和所有者權(quán)益變動表中同時列報OCI項目，這與現(xiàn)行國際會計準則理事會（IASB）和美國財務(wù)會計準則委員會（FASB）的做法均有所差異，這一獨特的列報模式表明我國準則制定機構(gòu)對OCI項目的重視。但由于OCI概念較為寬泛，相關(guān)方對其認識尚存諸多模糊之處，導致實務(wù)中對OCI、直接計入所有者權(quán)益的利得和損失、權(quán)益性交易、資本公積等概念出現(xiàn)較多的混淆誤用。本文立足這一實然現(xiàn)狀，通過厘清OCI與相關(guān)易混概念的異同剖析其深層內(nèi)涵及特點，并以此為基礎(chǔ)展開本文的理論構(gòu)建。具體而言，本文在探析OCI內(nèi)涵特點及具體分類列報項目的基礎(chǔ)上，對相關(guān)文獻進行回顧，并結(jié)合會計信息質(zhì)量定義及研究現(xiàn)狀，以相關(guān)準則的發(fā)展脈絡(luò)為時間主線，順次對傳統(tǒng)會計收益、未實現(xiàn)利得和損失、綜合收益、OCI及各自對會計信息質(zhì)量影響的研究文獻進行梳理評析，進而總結(jié)OCI相關(guān)研究的理論缺口。最近幾年，OCI的列報要求在國際層面一直是相關(guān)方之聚焦，其列報方式、重分類調(diào)整及分類列報要求也一直是各國及地區(qū)準則制定機構(gòu)爭論的議題。本文嘗試性對英國會計準則委員會（ASB）、FASB、IASB等西方代表機構(gòu)的相關(guān)準則規(guī)范沿革進行溯源及梳理，以結(jié)合我國制度背景，尋求列報準則進一步發(fā)展與完善的有益啟示。上述內(nèi)容即本文之理論框架。 解釋第3號實施3年來，OCI項目列報在我國資本市場收效如何？是否有助于改善我國企業(yè)信息披露及信息不對稱等問題？OCI項目同時在利潤表和所有者權(quán)益變動表中反映，是否有助于提高企業(yè)會計信息質(zhì)量？本文實證部分試圖通過我國上市公司2009年至2011年3年的A股數(shù)據(jù)對上述問題展開一定的研究。具體而言，本文立足現(xiàn)有的研究范式，選取價值相關(guān)性、盈余管理和損失確認及時性三個維度就OCI列報對我國上市公司會計信息質(zhì)量的影響進行全面考察，這也是本文的創(chuàng)新點之所在。首先，通過描述性統(tǒng)計，本文發(fā)現(xiàn)OCI列報準則實施效果良好，但總金額呈逐年遞減趨勢，且對傳統(tǒng)凈收益及綜合收益的影響逐年增強，其中，以可供出售金融資產(chǎn)產(chǎn)生的利得（損失）金額項目的影響最為顯著。通過OLS回歸發(fā)現(xiàn)，OCI具備增量價值相關(guān)性，即OCI項目的列報使得整體盈余及賬面凈資產(chǎn)對股價的解釋力有所上升，但同時，OCI列報在一定程度上削弱了凈收益對股價的解釋力；綜合收益較凈收益不具備相對價值相關(guān)性；OCI列報可有效抑制公司盈余管理行為，且OCI列報的透明度與盈余管理程度呈負相關(guān)關(guān)系；沒有證據(jù)表明OCI列報能提高公司大額損失的報告頻率�？傮w而言，OCI列報在一定程度上增強了公司會計信息質(zhì)量。
[Abstract]:In the context of consistent convergence with IFRS, the Ministry of Finance issued the Accounting Standards for Enterprises interpretation No. 3 (Accounting [2009] 8), formally introducing the concept of "other Comprehensive income" (OCI). The listed companies in our country are required to report OCI items in profit statement and owner's equity change statement since 2009, which is different from (IASB) and (FASB) of the current International Accounting Standards Board (IASB) and American Financial Accounting Standards Board (FASB). This unique presentation demonstrates the importance that China's standard-setting agencies attach to OCI projects. However, due to the broad concept of OCI, there are still many ambiguities in the understanding of OCI, which leads to a lot of confusion and misuse of the concepts of OCI, directly including the benefits and losses of owner's equity, equity transactions, capital reserves, and so on. Based on this real situation, this paper analyzes the deep connotation and characteristics of OCI and related concepts of easy-mix by clarifying their similarities and differences, and on this basis, the theoretical construction of this paper is carried out. Specifically, on the basis of analyzing the connotation characteristics of OCI and the specific classification and presentation items, this paper reviews the relevant literature, combines the definition of accounting information quality and the current research situation, and takes the development of relevant standards as the main line of time. This paper analyzes the traditional accounting income, unrealized gains and losses, comprehensive income, OCI and their respective research documents on the quality of accounting information, and sums up the theoretical gaps in the related research of OCI. In recent years, the reporting requirement of OCI has been focused on by Fang Zhi at the international level. This paper attempts to trace and comb the evolution of the relevant standards of representative western organizations such as (ASB), FASB,IASB in order to seek the beneficial enlightenment of the further development and perfection of the reporting standards in the light of the institutional background of our country. The above content is the theoretical framework of this paper. Explain how the OCI project report has worked in China's capital market since the third year of implementation. Will it help to improve the disclosure of information and information asymmetry in our country? whether the OCI project can be reflected in the profit statement and the change statement of owner's equity at the same time, will it help to improve the quality of enterprise accounting information? The empirical part of this paper attempts to conduct a certain research on the above problems through the A share data of Chinese listed companies from 2009 to 2011. Specifically, based on the existing research paradigm, this paper selects three dimensions of value relevance, earnings management and loss recognition timeliness to investigate the impact of OCI reporting on the quality of accounting information of listed companies in China. This is the innovation of this paper. First of all, through descriptive statistics, this paper finds that the implementation of OCI reporting criterion is good, but the total amount is decreasing year by year, and the influence on traditional net income and comprehensive income is increasing year by year. The most significant effect is the amount of gain (loss) arising from the sale of financial assets. Through OLS regression, it is found that OCI has the correlation of incremental value, that is, the presentation of OCI items increases the explanatory power of the overall earnings and book net assets to the stock price, but at the same time, the OCI report weakens the explanatory power of the net income to the stock price to some extent; The OCI report can effectively restrain the earnings management behavior of the company, and the transparency of the OCI report has a negative correlation with the earnings management degree. There is no evidence that OCI reporting increases the reporting frequency of large losses. Overall, OCI presentation enhances the quality of corporate accounting information to some extent.
【學位授予單位】：浙江財經(jīng)學院
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233;F275;F224

【參考文獻】

相關(guān)期刊論文 前4條

1 葛家澍;損益表(收益表)的擴展——關(guān)于第四財務(wù)報表[J];上海會計;1999年01期

2 姚青;;盈余管理對會計信息質(zhì)量的影響及對策[J];石家莊鐵路職業(yè)技術(shù)學院學報;2008年04期

3 劉永澤;唐大鵬;張成;;其他綜合收益項目的認定標準與列報問題分析——基于我國資本市場數(shù)據(jù)[J];現(xiàn)代財經(jīng)(天津財經(jīng)大學學報);2011年08期

4 王輝;王茜;;國外財務(wù)報告目的資產(chǎn)重估研究綜述[J];證券市場導報;2007年11期

相關(guān)會議論文 前1條

1 王林;門tb;;其他綜合收益列報對盈余管理影響的實證研究[A];中國會計學會財務(wù)成本分會2011年年會暨第二十四次理論研討會論文集[C];2011年

相關(guān)博士學位論文 前1條

1 周萍;企業(yè)收益呈報問題研究[D];東北財經(jīng)大學;2007年

本文編號：2424390