本文選題：公允價(jià)值計(jì)量 + 會計(jì)穩(wěn)健性��； 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：會計(jì)穩(wěn)健性與公允價(jià)值計(jì)量的發(fā)展歷史曲折,備受爭議。2008年推崇公允價(jià)值的IASB和FASB提議廢除會計(jì)穩(wěn)健性,經(jīng)過大多數(shù)學(xué)者討論,最終認(rèn)為穩(wěn)健性具有顯著的積極作用,所以保留了會計(jì)穩(wěn)健性,但會計(jì)穩(wěn)健性對經(jīng)濟(jì)的影響還需深入研究。2014年我國公允價(jià)值計(jì)量準(zhǔn)則頒布,使用公允價(jià)值計(jì)量時(shí)更加規(guī)范,而先前的研究只考慮了公允價(jià)值變動損益的影響,忽略了計(jì)入權(quán)益的公允價(jià)值變動等因素的影響,所以今后在研究公允價(jià)值計(jì)量對經(jīng)濟(jì)后果的影響時(shí)理應(yīng)更加全面。我國進(jìn)入“新常態(tài)”,經(jīng)濟(jì)需從高速度的增長轉(zhuǎn)化為高質(zhì)量的增長。投資作為三駕馬車之一,對于我國經(jīng)濟(jì)增長具有重要意義,而微觀層面企業(yè)非效率投資直接影響了宏觀層面的投資效率,因此企業(yè)非效率投資也成為會計(jì)學(xué)研究的熱點(diǎn)之一�；诖�,文本研究公允價(jià)值計(jì)量、會計(jì)穩(wěn)健性與非效率投資之間的關(guān)系,以期充實(shí)三者的實(shí)證證據(jù),為上市公司抑制非效率投資行為提供參考。首先本文對國內(nèi)外關(guān)于公允價(jià)值計(jì)量、會計(jì)穩(wěn)健性和非效率投資的相關(guān)文獻(xiàn)進(jìn)行梳理,并基于委托代理理論、信息不對稱理論、企業(yè)投資理論等相關(guān)理論提出假設(shè)。通過實(shí)證研究發(fā)現(xiàn):(1)會計(jì)穩(wěn)健性水平能抑制非效率投資,即會計(jì)穩(wěn)健性能抑制過度投資、緩解投資不足;(2)公允價(jià)值計(jì)量不一定會加深非效率投資,即只考慮了公允價(jià)值變動損益的公允價(jià)值計(jì)量會加重管理層和投資者的非理性心理,造成非效率投資,但是考慮了計(jì)入權(quán)益的公允價(jià)值變動和以公允價(jià)值計(jì)量的資產(chǎn)的減值的公允價(jià)值計(jì)量并不一定會造成非效率投資;(3)公允價(jià)值計(jì)量會減弱會計(jì)穩(wěn)健性與非效率投資之間的負(fù)相關(guān)關(guān)系,即公允價(jià)值計(jì)量會減弱會計(jì)穩(wěn)健性抑制過度投資、緩解投資不足的能力�；谌缟辖Y(jié)論,本文提出了相關(guān)政策建議。但本文研究的樣本只包含了2013年至2015年的A股主板上市公司,因此研究結(jié)論是否能拓展至其它樣本還需進(jìn)一步檢驗(yàn)。
[Abstract]:The history of accounting conservatism and fair value measurement is tortuous and controversial. In 2008, IASB and FASB, who praised fair value, proposed to abolish accounting conservatism.Therefore, the accounting conservatism has been retained, but the impact of accounting conservatism on the economy needs to be further studied. In 2014, the fair value measurement standards were issued in China, and the fair value measurement was more standardized.The previous research only considered the influence of fair value change profit and loss, and ignored the influence of fair value change of equity, so the study of fair value measurement on economic consequences should be more comprehensive in the future.As China enters the "new normal", the economy needs to be transformed from high-speed growth to high-quality growth.As one of the troika, investment is of great significance to the economic growth of our country, and the micro-level enterprise's non-efficiency investment directly affects the macro level's investment efficiency, so the enterprise's non-efficiency investment also becomes one of the hot spots of accounting research.Based on this, the text studies the relationship between fair value measurement, accounting conservatism and inefficient investment, in order to enrich the empirical evidence and provide a reference for listed companies to curb inefficient investment behavior.First of all, this paper reviews the literature on fair value measurement, accounting conservatism and inefficient investment at home and abroad, and puts forward assumptions based on principal-agent theory, information asymmetry theory, enterprise investment theory and so on.Through empirical research, we find that accounting conservatism level can restrain inefficient investment, that is, accounting conservatism performance inhibits overinvestment and alleviates underinvestment. Fair value measurement does not necessarily deepen inefficient investment.That is, the fair value measurement, which only considers the change of fair value gains and losses, will aggravate the irrational psychology of management and investors, resulting in inefficient investment.However, fair value measurement that takes into account fair value changes in equity and impairment of assets measured at fair value does not necessarily result in inefficient investment.) Fair value measurement weakens accounting conservatism and inefficient investment.The negative correlation between them,That is, fair value measurement will weaken the ability of accounting conservatism to restrain overinvestment and alleviate underinvestment.Based on the above conclusions, this paper puts forward the relevant policy recommendations.But the sample of this paper only includes the A-share main board listed companies from 2013 to 2015, so whether the conclusion can be extended to other samples still needs to be further tested.
【學(xué)位授予單位】：重慶理工大學(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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