發(fā)布時間：2018-05-19 16:10

  本文選題：CFO個人特征 + 公允價值計量��； 參考：《青島理工大學(xué)》2016年碩士論文

【摘要】：《企業(yè)會計準(zhǔn)則第39號—公允價值計量》從2014年7月1日開始在我國施行,這是在2006年《企業(yè)會計準(zhǔn)則》將公允價值重新引入之后又對其做出的進一步規(guī)范。公允價值計量在我國各會計準(zhǔn)則中得到了不同程度的應(yīng)用,但在具體應(yīng)用過程中還存在一定的問題,這受到眾多因素的影響,包括企業(yè)外部環(huán)境、企業(yè)自身情況、準(zhǔn)則本身以及準(zhǔn)則執(zhí)行者等,而在準(zhǔn)則執(zhí)行者中,CFO作為公司的管理者,具有決策權(quán),因此其對公司公允價值計量的應(yīng)用等政策選擇都有重要影響。根據(jù)高層管理理論,管理者的特征影響公司的績效,同樣在公允價值計量的應(yīng)用方面也會受CFO個人特征的影響。首先,本文從CFO個人特征和公允價值計量兩個方面對國內(nèi)外研究現(xiàn)狀做了梳理,通過眾多學(xué)者的研究發(fā)現(xiàn),CFO個人特征對會計信息質(zhì)量、公司業(yè)績等方面都有重要影響,公允價值的應(yīng)用受到環(huán)境等多方面因素影響;同時對CFO個人特征、公允價值計量的含義及公允價值估值技術(shù)進行界定和梳理總結(jié)并結(jié)合管理防御假設(shè)、利益相關(guān)者理論和激勵理論進行分析,說明CFO個人特征—性別、年齡、學(xué)歷、任期影響企業(yè)公允價值計量模式的選擇和公允價值估值技術(shù)的選擇。然后,本文主要通過描述性統(tǒng)計和邏輯回歸分析方法,對選取的2015年深滬A股上市公司中采用公允價值計量模式對投資性房地產(chǎn)進行后續(xù)計量的51家公司以及通過系統(tǒng)抽樣方法選取的55家采用成本模式的公司所披露的信息為研究樣本進行研究,檢驗CFO個人特征與公允價值計量間的相關(guān)性;在采用公允價值對投資性房地產(chǎn)進行后續(xù)計量的51家企業(yè)中選取其在2015年年報中對估值技術(shù)進行了披露的43家企業(yè)作為樣本,檢驗CFO個人特征與公允價值估值技術(shù)間的相關(guān)性,發(fā)現(xiàn)CFO的性別、學(xué)歷和任期對公允價值計量模式的選擇具有影響,CFO的性別和學(xué)歷也影響著公允價值估值技術(shù)的選擇。最后,本文根據(jù)相關(guān)理論和實證分析的結(jié)果,提出進一步完善公允價值計量方面的準(zhǔn)則,對公允價值計量的應(yīng)用做出更加具體明確的規(guī)范;公司在聘任CFO時要充分考慮到其個人特征這一因素;相關(guān)部門應(yīng)加強對公司財務(wù)報告信息披露的監(jiān)督,包括對公允價值估值技術(shù)應(yīng)用情況的披露,以及CFO個人信息的披露,做到完整、具體;CFO要注重自身專業(yè)素質(zhì)和綜合能力的提高;在投資性房地產(chǎn)公允價值獲取方面建立完善的評估體系,提高評估人員能力,使公允價值的獲取更容易、更可靠等建議。
[Abstract]:The Fair value Measurement of Business Accounting Standard No. 39 has been implemented in China since July 1, 2014, which is a further standard made after the fair value was reintroduced into the Enterprise Accounting Standards in 2006. Fair value measurement has been applied to different degrees in various accounting standards in China, but there are still some problems in the concrete application process, which is influenced by many factors, including the external environment of enterprises and the situation of enterprises themselves. The criterion itself and the standard executor and so on, but in the standard executor, the CFO, as the company's manager, has the decision-making power, therefore it has the important influence to the company fair value measurement application and so on policy choice. According to the theory of senior management, the characteristics of managers affect the performance of the company, and the application of fair value measurement is also affected by the personal characteristics of CFO. First of all, this paper combs the domestic and foreign research status from the two aspects of CFO personal characteristics and fair value measurement. Through many scholars' research, it is found that the personal characteristics of CFO have an important impact on the quality of accounting information, corporate performance and so on. The application of fair value is influenced by many factors such as environment and so on. At the same time, it defines and summarizes the personal characteristics of CFO, the meaning of fair value measurement and fair value valuation technology, and combines with the assumption of management defense. Stakeholder theory and incentive theory are analyzed to show that CFO personal characteristics-gender, age, education, tenure-affect the choice of fair value measurement model and fair value valuation technology. Then, this paper mainly through descriptive statistics and logical regression analysis method, Disclosure of 51 companies using fair value measurement model to follow up on investment real estate and 55 companies using cost model selected through systematic sampling in the selected Shenzhen-Shanghai A-share listed companies in 2015 For the study sample, To test the correlation between CFO personal characteristics and fair value measurement, and to select 43 companies whose valuation technology was disclosed in the 2015 annual report as a sample of 51 companies that used fair value to carry out follow-up measurement of investment real estate. By examining the correlation between CFO personal characteristics and fair value valuation technology, it is found that the gender, academic background and tenure of CFO have an influence on the choice of fair value measurement mode. Finally, according to the results of relevant theory and empirical analysis, this paper puts forward to further improve the standards of fair value measurement, and make more specific and clear norms on the application of fair value measurement; When appointing CFO, the company should take its personal characteristics into full consideration, and the relevant departments should strengthen the supervision of the disclosure of the company's financial report information, including the disclosure of the application of fair value valuation technology and the disclosure of the personal information of the CFO. To be complete, CFO should pay attention to the improvement of its own professional quality and comprehensive ability, establish a perfect evaluation system in obtaining fair value of investment real estate, improve the ability of assessors, and make it easier to obtain fair value. More reliable advice, etc.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F275

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