本文選題：其他綜合收益　切入點：凈利潤　出處：《沈陽工業(yè)大學》2013年碩士論文　論文類型：學位論文

【摘要】：在經(jīng)濟全球化的潮流在世界范圍蔓延的背景下，世界各國的經(jīng)濟聯(lián)系越來越緊密，彼此間的經(jīng)濟往來也越發(fā)頻繁，與此同時我國會計準則也發(fā)生重大變革其向國際準則靠攏的趨勢也更加明顯。我國于2006年頒布的會計準則將我國當前的財務會計的目標定位在向委托人報告受托責任的履行情況的基礎(chǔ)上提供有益于其決策的信息，在會計確認上確立了資產(chǎn)負債觀的核心地位、創(chuàng)造性地引入了公允價值計量模式并要求在財務報告體系中增加所有者權(quán)益變動表，全面體現(xiàn)了向綜合收益發(fā)展的思路。在這樣的背景及影響下，本文以其他綜合收益列報與會計信息質(zhì)量的關(guān)系為主題進行研究，旨在分析與證實其他綜合收益列報的價值即這一信息對投資者是否具有決策有用性，并希望在規(guī)范我國的綜合收益報告、真實完整披露企業(yè)的經(jīng)營業(yè)績方面有一定的貢獻與作用。 本文以我國滬市A股制造業(yè)上市公司2007-2012年的數(shù)據(jù)為研究樣本，從影響會計信息質(zhì)量的兩個方面（可靠性與相關(guān)性）出發(fā)，分析會計準則要求列報的其他綜合收益對會計信息質(zhì)量的影響。全文共分六個部分，第一部分為緒論，提出全文的研究背景及其意義，分析并評價國內(nèi)外研究現(xiàn)狀。第二部分為現(xiàn)狀分析及理論闡述，以制造業(yè)上市公司研究對象對其列報及披露的現(xiàn)狀進行分析，，同時對會計信息質(zhì)量、其他綜合收益的基本理論加以介紹。第三、四部分為實證分析。從會計信息質(zhì)量的可靠性與相關(guān)性兩個方面驗證其他綜合收益的列報是否具有信息增量，是否可以提高信息使用者的決策有用性。這兩部分都先說明樣本選取再提出研究假設(shè)，構(gòu)建修正后的Jones模型及價格模型等，并對其實證結(jié)果進行分析評價。第五部分為結(jié)論及建議。對實證分析結(jié)果進行總結(jié)，并針對現(xiàn)有的列報及披露中存在的問題提出一定的解決方案及措施，分析了研究的不足及對未來的方向的展望。研究發(fā)現(xiàn)其他綜合收益的列報在一定程度上改善了制造業(yè)上市公司的盈余管理程度，但未能增強會計信息的價值相關(guān)性。
[Abstract]:In the context of the spread of the trend of economic globalization around the world, the economic ties of various countries in the world are getting closer and closer, and the economic exchanges between them are becoming more and more frequent. At the same time, significant changes have taken place in the accounting standards of our country, and the trend towards international standards is more obvious. In 2006, the accounting standards promulgated in our country positioned our current financial accounting objectives as reporting to clients and entrusted to them. On the basis of the performance of their responsibilities, to provide information conducive to their decision-making, In accounting recognition, the core position of the view of assets and liabilities is established, and the fair value measurement mode is creatively introduced and the change statement of owner's equity is required to be added to the financial reporting system. Under such background and influence, this paper studies the relationship between other comprehensive income reporting and the quality of accounting information. In order to analyse and verify the value of other comprehensive income statements, that is, whether this information is useful for investors to make decisions, and in order to regulate the reporting of comprehensive returns in China, True and complete disclosure of the business performance of the enterprise has a certain contribution and role. Based on the data of A share manufacturing listed companies in Shanghai Stock Exchange from 2007 to 2012, this paper starts from two aspects (reliability and relativity) that affect the quality of accounting information. The thesis is divided into six parts: the first part is the introduction, and puts forward the research background and significance of the full text. The second part is the analysis of the current situation and the theoretical analysis, the research object of listed manufacturing companies to analyze the current situation of its presentation and disclosure, and the quality of accounting information, the second part is the analysis and evaluation of the current situation of domestic and foreign research. The third, fourth part is the empirical analysis. From the reliability and relevance of accounting information quality, it verifies whether the other comprehensive income reporting has information increment. Whether it can improve the decision usefulness of information users. These two parts first explain the sample selection, then put forward the research hypothesis, construct the modified Jones model and price model, etc. The conclusions and recommendations of the 5th part are summarized, and some solutions to the existing problems in presentation and disclosure are put forward. This paper analyzes the deficiency of the research and the prospect of the future direction. It is found that the reporting of other comprehensive returns improves the earnings management degree of listed manufacturing companies to a certain extent, but fails to enhance the value correlation of accounting information.
【學位授予單位】：沈陽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.51;F406.7

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