本文關(guān)鍵詞： 其他綜合收益 其他綜合收益列報(bào) 盈余管理 產(chǎn)權(quán)性質(zhì)　出處：《北京交通大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：我國財(cái)政部分別在2009年與2014年兩次對我國會計(jì)準(zhǔn)則進(jìn)行修訂,以提升我國上市公司財(cái)務(wù)報(bào)告信息質(zhì)量。我國財(cái)政部在2009年對會計(jì)準(zhǔn)則的修訂主要體現(xiàn)在:引入了"綜合收益"項(xiàng)目與"其他綜合收益"項(xiàng)目,并規(guī)定企業(yè)在利潤表中對上述兩項(xiàng)目進(jìn)行披露。而在2014年財(cái)政部對會計(jì)準(zhǔn)則的修訂主要體現(xiàn)在:準(zhǔn)則對其他綜合收益披露與列報(bào)提出了具體的要求,不能僅僅披露其總額,要求將其分為"以后會計(jì)期間不能重分類進(jìn)損益的其他綜合收益項(xiàng)目"和"以后會計(jì)期間在滿足規(guī)定條件時(shí)將重分類進(jìn)損益的其他綜合收益項(xiàng)目"兩類,在分類的基礎(chǔ)上對兩大類的具體構(gòu)成項(xiàng)目進(jìn)行列舉。上市公司按照2014年修訂后的會計(jì)準(zhǔn)則披露企業(yè)財(cái)務(wù)報(bào)表能夠幫助信息使用者更為全面地掌握上市公司其他綜合收益部分的會計(jì)信息,了解上市公司未實(shí)現(xiàn)損益的信息,也提升了信息使用者對該部分信息的關(guān)注度。新準(zhǔn)則要求上市公司對其他綜合收益進(jìn)行如此詳細(xì)的信息披露,無疑提高了上市公司財(cái)務(wù)報(bào)表的信息透明度。那么,在提升了其他綜合收益會計(jì)信息透明度之后,是否能夠抑制上市公司通過其他綜合收益進(jìn)行盈余管理,上述抑制作用是否因產(chǎn)權(quán)性質(zhì)的差異而產(chǎn)生不同的效果,本文將這些問題進(jìn)行研究。本文以我國會計(jì)準(zhǔn)則的修訂為背景,其中重點(diǎn)關(guān)注其他綜合收益列報(bào)準(zhǔn)則部分的修訂,所以選取2009-2015年我國滬深兩市全部A股上市公司作為本文研究樣本,結(jié)合本文研究問題提出研究假設(shè),構(gòu)建相關(guān)模型分別對全樣本以及按產(chǎn)權(quán)性質(zhì)分類的不同樣本進(jìn)行Logistic回歸,對本文提出的假設(shè)進(jìn)行實(shí)證檢驗(yàn)。本文通過三個(gè)盈余管理動(dòng)機(jī):利潤平滑動(dòng)機(jī)、扭虧動(dòng)機(jī)以及配股動(dòng)機(jī),以捕捉探求上市公司是否利用其他綜合收益項(xiàng)目進(jìn)行盈余管理;并檢驗(yàn)準(zhǔn)則的修訂能否抑制上述盈余管理行為以及產(chǎn)權(quán)性質(zhì)的差異是否會帶來差異。研究發(fā)現(xiàn):當(dāng)我國上市公司存在利潤平滑、扭虧以及配股的盈余管理目的時(shí),對其他綜合收益轉(zhuǎn)入當(dāng)期損益的時(shí)間與金額加以控制可能性更強(qiáng),并且在國有上市公司中上述行為更顯著;進(jìn)一步研究發(fā)現(xiàn),其他綜合收益列報(bào)準(zhǔn)則的修訂能夠起到抑制上市公司通過其他綜合收益項(xiàng)目進(jìn)行盈余管理的作用,并且對非國有上市公司的抑制作用更顯著。
[Abstract]:The Ministry of Finance revised the accounting standards on 2009 and 2014 respectively. In order to improve the quality of financial reporting information of listed companies in China, in 2009, our Ministry of Finance revised the accounting standards mainly reflected in: the introduction of "comprehensive income" project and "other comprehensive income" projects. In 2014, the Ministry of Finance revised the accounting standards mainly reflected in: the standards for other comprehensive income disclosure and presentation of specific requirements. The total amount should not be disclosed. It is required to be divided into two categories: "other comprehensive income items that cannot be reclassified into profits and losses in the subsequent accounting period" and "other comprehensive income items that will be reclassified into profits and losses in the future accounting period when the prescribed conditions are met". On the basis of classification, the specific components of the two categories are listed. The disclosure of corporate financial statements by listed companies in accordance with the accounting standards revised in 2014 can help information users to master the listed companies more comprehensively. Accounting information for other integrated income components. Understanding the information of unrealized gains and losses of listed companies also raises the attention of information users to this part of the information. The new guidelines require listed companies to disclose such detailed information to other comprehensive returns. It undoubtedly improves the information transparency of the financial statements of listed companies. Then, after improving the transparency of other comprehensive income accounting information, whether or not the listed companies can be restrained to manage earnings through other comprehensive earnings. Whether the inhibition effect has different effects due to the difference of property rights, this paper will study these problems. The background of this paper is the revision of accounting standards of our country. Among them, we focus on the revision of other comprehensive income reporting standards, so we choose all the A-share listed companies in Shanghai and Shenzhen stock markets from 2009 to 2015 as the sample of this study. Combined with the research of this paper, the research hypothesis is put forward, and the relevant model is constructed to carry out Logistic regression for the whole sample and the different samples classified by the property right. Through three earnings management motives: profit smoothing motivation, loss turning motivation and rights issue motivation. In order to capture the listed companies to explore whether to use other comprehensive income items for earnings management; And test whether the revision of the guidelines can inhibit the earnings management behavior and property rights differences will bring differences. The study found that: when there is a smooth profit of listed companies in China. It is more likely to control the time and amount of profits and losses in the current period when the profit management purpose of the loss and rights issue is changed, and the above behavior is more obvious in the state-owned listed companies. Further research shows that the revision of other comprehensive income reporting standards can inhibit the earnings management of listed companies through other comprehensive income items, and the inhibitory effect on non-state-owned listed companies is more significant.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F832.51

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