本文選題：會(huì)計(jì)穩(wěn)健性 + 民營(yíng)上市公司　； 參考：《安徽大學(xué)》2013年碩士論文

【摘要】：自20世紀(jì)90年代尤其是改革開(kāi)放以來(lái),民營(yíng)經(jīng)濟(jì)的發(fā)展是越來(lái)越迅速,民營(yíng)經(jīng)濟(jì)已經(jīng)不容置疑的成為我國(guó)經(jīng)濟(jì)的重要組成部分。民營(yíng)經(jīng)濟(jì)的發(fā)展壯大見(jiàn)證了中國(guó)經(jīng)濟(jì)體制改革的發(fā)展進(jìn)程,民營(yíng)經(jīng)濟(jì)的“迅猛發(fā)展”是中國(guó)30年改革的重大成就之一。但隨著我國(guó)市場(chǎng)經(jīng)濟(jì)改革的不斷深入與完善,以及金融危機(jī)的爆發(fā),民營(yíng)企業(yè)的問(wèn)題也凸顯出來(lái),尤其是融資難的問(wèn)題已經(jīng)成為討論的熱點(diǎn),也是民營(yíng)企業(yè)進(jìn)一步發(fā)展迫切需要解決的問(wèn)題之一。 經(jīng)過(guò)幾年的股份制改造和不良貸款的剝離,我國(guó)商業(yè)銀行的資金充足,為了實(shí)現(xiàn)更多的利潤(rùn),商業(yè)銀行具有較強(qiáng)的放貸壓力,希望爭(zhēng)取到質(zhì)量較好的客戶,并發(fā)放利率較高的中長(zhǎng)期貸款。但是,我國(guó)法律制度的執(zhí)行力度不夠,再加上會(huì)計(jì)信息質(zhì)量令人堪憂,銀行往往只能通過(guò)縮短債務(wù)期限的方式甚至“惜貸”降低信貸風(fēng)險(xiǎn)。有不少的文章研究會(huì)計(jì)穩(wěn)健性對(duì)上市公司貸款業(yè)務(wù)影響,但是主要針對(duì)會(huì)計(jì)穩(wěn)健性對(duì)民營(yíng)上市公司貸款業(yè)務(wù)的影響研究還沒(méi)有,另外,不同的經(jīng)濟(jì)發(fā)展水平下會(huì)計(jì)穩(wěn)健性有差異。本文還將樣本按照經(jīng)濟(jì)發(fā)展水平的不同進(jìn)一步劃分,研究不同經(jīng)濟(jì)發(fā)展水平下,會(huì)計(jì)穩(wěn)健性對(duì)民營(yíng)上市公司再貸款業(yè)務(wù)影響的差異。希望通過(guò)本文的研究為不同經(jīng)濟(jì)發(fā)展水平下的民營(yíng)上市公司的再貸款業(yè)務(wù)提供一些經(jīng)驗(yàn)數(shù)據(jù)。 本文分為五個(gè)部分：第一部分為引言,主要介紹了本文的研究背景及研究意義,同時(shí)對(duì)國(guó)內(nèi)外關(guān)于會(huì)計(jì)穩(wěn)健性和貸款業(yè)務(wù)的研究進(jìn)行了論述和總結(jié)；第二部分主要介紹了會(huì)計(jì)穩(wěn)健性的相關(guān)概念及研究會(huì)計(jì)穩(wěn)健性對(duì)企業(yè)貸款業(yè)務(wù)影響的理論基礎(chǔ)；第三部分在前面理論分析的基礎(chǔ)上對(duì)民營(yíng)企業(yè)的概念及作用、發(fā)展現(xiàn)狀、貸款現(xiàn)狀及原因進(jìn)行描述,再分析會(huì)計(jì)穩(wěn)健性對(duì)上市公司貸款業(yè)務(wù)作用機(jī)理；第四部分選取我國(guó)2009-2011年民營(yíng)上市公司的數(shù)據(jù),先用均衡面板數(shù)據(jù)得出公司的穩(wěn)健性水平,再用線性回歸模型研究會(huì)計(jì)穩(wěn)健性對(duì)民營(yíng)上市公司再貸款業(yè)務(wù)的影響；第五部分在第四部分實(shí)證分析的基礎(chǔ)上闡述了本文主要的研究結(jié)論并針對(duì)民營(yíng)上市公司再貸款業(yè)務(wù)提出相關(guān)的政策建議。 本文主要的研究結(jié)論是： 1、我國(guó)民營(yíng)上市公司總體上具有會(huì)計(jì)穩(wěn)健性,并且經(jīng)濟(jì)發(fā)展水平越低的地區(qū),民營(yíng)上市公司的會(huì)計(jì)穩(wěn)健性較高。經(jīng)濟(jì)發(fā)展水平較低的民營(yíng)上市公司在貸款中有很多劣勢(shì),提高會(huì)計(jì)穩(wěn)健性也是經(jīng)濟(jì)發(fā)展水平比較低的民營(yíng)上市公司提高自身在貸款中競(jìng)爭(zhēng)力的一種方式。 2、在金融發(fā)展水平比較高的地區(qū),會(huì)計(jì)穩(wěn)健性對(duì)民營(yíng)上市公司再次獲得貸款的促進(jìn)作用有所削弱,而在金融發(fā)展水平比較低的地區(qū),會(huì)計(jì)穩(wěn)健性對(duì)民營(yíng)上市公司再次獲得貸款的促進(jìn)作用有所增強(qiáng),說(shuō)明會(huì)計(jì)穩(wěn)健性和地區(qū)的經(jīng)濟(jì)發(fā)展水平在債務(wù)契約中同為信息不對(duì)稱的協(xié)調(diào)機(jī)制,二者存在替代關(guān)系。 本文的創(chuàng)新點(diǎn)： 1、國(guó)內(nèi)外學(xué)者就單一層面上對(duì)會(huì)計(jì)穩(wěn)健性和企業(yè)債務(wù)融資理論研究較為豐富,但將兩者結(jié)合起來(lái)深入研究的卻比較匱乏。本文以民營(yíng)上市公司的再貸款業(yè)務(wù)為視角研究會(huì)計(jì)穩(wěn)健性對(duì)民營(yíng)上市公司再貸款業(yè)務(wù)的影響。 2、本文選取2009-2011年民營(yíng)上市公司的數(shù)據(jù)進(jìn)行研究,在實(shí)證分析中,將樣本按經(jīng)濟(jì)發(fā)展水平進(jìn)一步細(xì)化。進(jìn)一步研究了會(huì)計(jì)穩(wěn)健性對(duì)不同經(jīng)濟(jì)發(fā)展水平下民營(yíng)上市公司再貸款業(yè)務(wù)影響的差異。
[Abstract]:Since 1990s, especially since the reform and opening up, the development of the private economy has become more and more rapid, the private economy has become an important part of our economy without doubt. The development and expansion of the private economy has witnessed the development process of the reform of China's economic system. The "rapid development" of the private economy is the major reform of China in the 30 years. But with the deepening and perfection of the reform of the market economy in China, and the outbreak of the financial crisis, the problems of private enterprises have been highlighted, especially the problem of financing difficulty has become the hot spot of discussion, and it is also one of the urgent problems to be solved for the further development of private enterprises.
After several years of shareholding reform and the stripping of non-performing loans, the commercial banks of our country have sufficient funds. In order to achieve more profits, the commercial banks have strong lending pressure. They hope to win the better quality customers and extend the medium and long term loans with higher interest rates. However, the implementation of the legal system in China is not enough, and the accounting letter is added. The quality of interest is worrying. Banks can only reduce the risk of credit by shortening the term of debt or even "lending money". There are many articles about the effect of accounting conservatism on the loan business of listed companies, but the study on the effect of accounting conservatism on the loan business of private listed companies is not yet. There are differences in accounting conservatism at the level of development. This paper further divides the samples into different economic development levels to study the differences in the effect of accounting conservatism on the reloan business of private listed companies under different economic development levels. Provide some experience data.
This article is divided into five parts: the first part is the introduction, which mainly introduces the research background and significance of this paper. At the same time, it discusses and summarizes the research on Accounting Conservatism and loan business both at home and abroad. The second part mainly introduces the related concepts of accounting conservatism and the influence of accounting conservatism on the business loan business. The third part, on the basis of the previous theoretical analysis, describes the concept and function of private enterprises, the present situation of development, the current situation and the reasons of the loan, and then analyses the mechanism of the accounting conservatism to the loan business of the listed companies. The fourth part selects the data of the listed companies in China for 2009-2011 years, and first uses the balance panel data. The stability level of the company is obtained, and then the linear regression model is used to study the effect of accounting conservatism on the re loan business of private listed companies. The fifth part expounds the main conclusions of this paper on the basis of the fourth part of the empirical analysis and puts forward relevant policy suggestions for the re loan business of private listed companies.
The main conclusions of this paper are as follows:
1, the private listed companies in our country have the accounting conservatism, and the lower the economic development level, the accounting conservatism of the private listed companies is high. The private listed companies with lower economic development level have many disadvantages in the loan, and the improvement of the accounting conservatism is also the improvement of the private listed companies with low economic development level. A way of being competitive in a loan.
2, in areas with higher financial development level, accounting conservatism has weakened the promotion role of private listed companies to obtain loans again. In areas with lower financial development level, accounting conservatism has increased the role of private listed companies to obtain loans again, indicating that accounting conservatism and regional economic development are water. There is an alternative relationship between the two in the debt contract and the information asymmetry mechanism.
The innovation point of this article:
1, scholars at home and abroad are more rich in the theory of accounting conservatism and corporate debt financing on a single level, but the combination of the two is relatively scarce. This paper studies the effect of accounting conservatism on the reloan business of private listed companies from the perspective of the reloan business of private listed companies.
2, this paper selects 2009-2011 years data of private listed companies is studied, in the empirical analysis, the sample according to the level of economic development and further refinement. Further study the differences of accounting conservatism and loan business impact on private listed companies under the different economic development level.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.4;F275;F276.5

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