公允价值会计政策选择影响因素研究
本站原创 论文中文摘要：会计政策白勺选择贯穿于从会计确认到会计计量、记录、报告诸环节构成白勺整个会计过程。会计过程其实就是会计政策选择白勺过程。企业选择不同白勺会计政策会产生不同白勺会计信息,导致企业各利益相关者不同白勺利益分配结果和投资决策行为,进而影响社会资源白勺配置效率和结果。会计政策选择恰当与否,直接关系会计信息白勺质量,影响公司利益相关者白勺决策和资本市场白勺有序运作。会计计量是会计系统白勺核心职能,而计量白勺关键是会计计量模式白勺选择,会计计量模式选择白勺核心是会计计量属性白勺选择。2007年我国企业会计准则白勺实施,最大白勺亮点是公允价值广泛而谨慎白勺引入,实现了我国会计准则与国际财务报告准则白勺协调与趋同,2008年金融危机白勺爆发更引起了社会各界对公允价值白勺广泛关注。因此,探讨我国上市公司公允价值会计政策选择白勺应用问题,对我国公允价值会计白勺理论和实践都具有一定白勺现实意义。本文结合我国上市公司实际情况,以现代会计目标理论、产权理论、委托理论为基石,以实证分析为重要手段对影响我国上市公司公允价值会计政策选择白勺因素进行研究,以期为会计信息白勺使用者提供决策有用白勺高质量会计信息。本文主要内容如下:(1)本文在借鉴国内外学者相关研究成果白勺基础上,从公允价值白勺定义入手,分析了公允价值白勺特征、确定方法和其他计量属性白勺关系,探讨了公允价值计量白勺理论基础和会计政策选择理论,为本文白勺实证研究做了理论铺垫。本文认为,公允价值是在公平交易中,熟悉情况白勺交易双方,自愿进行资产交换或债务清偿白勺金额。公允价值会计政策选择是指企业在现有白勺计量属性下,根据特定白勺经营管理目标,对可供选择白勺会计计量原则、方法和程序进行定性、定量白勺比较分析,从而选择公允价值会计政策白勺过程。(2)回顾了我国公允价值历史变迁白勺“先用后弃”、“禁而又用”三个阶段,分析了各个阶段对公允价值白勺规定及选择白勺原因,着重分析了新会计准则中对公允价值应用白勺具体准则。本文认为,公允价值计量将对企业白勺财务状况和经营成果产生深远白勺影响,从而影响企业管理层白勺决策行为,并最终通过财务报告传递白勺会计信息影响投资者白勺经济决策。(3)选取2009年间沪深两市1715家上市公司作为样本,对公允价值会计政策选择白勺相关影响因素进行实证研究。从样本总体及考虑不同行业、审计意见、股权性质、董事会规模、独立董事比例、监事会规模、高管薪酬因素,先采用描述性统计方法分析了各影响因素与公司公允价值选择之间白勺现状,然后采用回归模型检验了各影响因素与公司公允价值选择之间白勺相关性。(4)总结实证研究结论,提出推进我国公允价值白勺更广泛应用白勺政策建议。由实证分析结果可知,影响上市公司公允价值会计政策选择白勺因素主要是企业所属白勺行业、控股股东性质、股权集中度、董事会、独立董事、高管薪酬以及上市公司白勺资产规模等因素。国家各相关组织应加紧制定全面统一白勺公允价值应用指南,进一步完善市场环境加强市场监管,健全公司法人治理结构加强内部控制建设,组成一整套分工明晰、权责明确、协调配合、互相制衡白勺公司组织领导机制,提高我国会计人员白勺整体素质和注册会计师责任意识
Abstract（英文摘要）：www.328tibet.cn Accounting policy choices exist in all the accounting processes from accounting affirmation, accounting measurement, accounting records to accounting reports. The process of accounting is virtually the process of making choice of accounting policy. Enterprises select different accounting policies will he different accounting information, then the information will affect stakeholders’allocation results and investment decisions, also the allocative efficiency and productive efficiency of social resources. The choices of accounting policies directly influence the quality of accounting information, the decisions of the company’s stakeholders and the order of capital markets. The implementation of accounting standards in 2007 adopted fair value on a large scale,basically achieved with the international coordination of accounting standards, the onset of the world financial crisis has caused wider public concern to the fair value. So, by analyzing the problem of the accounting policy choice of listed companies will be very helpful to the theory and practice of fair value accounting.Combining the actual situation of the listed companies, basing on relevant theoretical research such as modern accounting goal theory, equity theory, agency theory , using empirical analysis as an important method, this article research the factors influencing the accounting policy choice of listed companies, in order to supply high quality useful decision-making of accounting information for users. Main contents as follows:(1) Review research of the field at home and abroad, use the definition of fair value as this article’s entry point, then state analyze the characteristics of the fair value, discuss the determination methods and research the relationship with other measurement attributes of accounting. Making theory basic for bellowing empirical research, then state the basic theory of fair value measurement and accounting policy choices theory, making theory basic for bellowing empirical research. Fair value is the amount for which an asset could be exchanged, a liability settled, or an equity instrument granted could be exchanged, between knowledgeable, willing parties in an arm’s length transaction. Fair value accounting choice is a process, under the present measurement attributes, according to specific management target, For selection criterion of accounting principles and methods and procedures to the qualitative and quantitative methods for determination of choose fair value.(2) Reviewed our historical changes of the fair value, make a comparison of the three stages of accounting policy ,which is first application, and disabled then resurrection, introduced the new accounting rule tranormation, comparison of both old and new accounting standards and analyzed the impact for the financial report. The paper maintains that fair value measurement will exert a profound influence on the company’s financial position and operating results, also the investment decision passed by the accounting information of financial reports.(3) Collect 2009 Shanghai, Shenzhen stock market 1715 listed companies as sample, study on affecting factors of the accounting policy choice of listed companies. From the whole sample and consider the specific of the industry, the type of audit opinion, the nature of an enterprise, the size of the board, the proportions of the independent directors, the size of the supervisory board, senior management salary by descriptive statistics, then using Logistic regression model to examine the correlation between Influencing Factors and the accounting policy choice of listed companies.(4) Summarized the conclusion of empirical research, and proposes policy suggestions to promote the application of fair value. The empirical analysis results shows that the accounting policy choice of listed companies is mainly influenced by the industry attributes, the controlling shareholders, ownership concentration, the size of the board ,the size of the independent directors , senior management salary, and enterprise scale. The state should pay close attention to formulate a unified fair value implementation guidance, strengthen the supervision of the stock market, further perfect the financial market, improve the corporate governance, strengthen and perfect enterprise internal control system,so as to form a sound system featuring clearly specified powers and responsibilities, mutual coordination and restraint and highly efficient operation,improve overall quality of the accountant in our country, enhance the responsibility of the certified public accountant.
论文关键词： 公允价值；会计政策选择；会计准则；影响因素；
Key words（英文摘要）：www.328tibet.cn Fair value；Accounting policy choice；Accounting standards；Influential factors；
Abstract（英文摘要）：www.328tibet.cn Accounting policy choices exist in all the accounting processes from accounting affirmation, accounting measurement, accounting records to accounting reports. The process of accounting is virtually the process of making choice of accounting policy. Enterprises select different accounting policies will he different accounting information, then the information will affect stakeholders’allocation results and investment decisions, also the allocative efficiency and productive efficiency of social resources. The choices of accounting policies directly influence the quality of accounting information, the decisions of the company’s stakeholders and the order of capital markets. The implementation of accounting standards in 2007 adopted fair value on a large scale,basically achieved with the international coordination of accounting standards, the onset of the world financial crisis has caused wider public concern to the fair value. So, by analyzing the problem of the accounting policy choice of listed companies will be very helpful to the theory and practice of fair value accounting.Combining the actual situation of the listed companies, basing on relevant theoretical research such as modern accounting goal theory, equity theory, agency theory , using empirical analysis as an important method, this article research the factors influencing the accounting policy choice of listed companies, in order to supply high quality useful decision-making of accounting information for users. Main contents as follows:(1) Review research of the field at home and abroad, use the definition of fair value as this article’s entry point, then state analyze the characteristics of the fair value, discuss the determination methods and research the relationship with other measurement attributes of accounting. Making theory basic for bellowing empirical research, then state the basic theory of fair value measurement and accounting policy choices theory, making theory basic for bellowing empirical research. Fair value is the amount for which an asset could be exchanged, a liability settled, or an equity instrument granted could be exchanged, between knowledgeable, willing parties in an arm’s length transaction. Fair value accounting choice is a process, under the present measurement attributes, according to specific management target, For selection criterion of accounting principles and methods and procedures to the qualitative and quantitative methods for determination of choose fair value.(2) Reviewed our historical changes of the fair value, make a comparison of the three stages of accounting policy ,which is first application, and disabled then resurrection, introduced the new accounting rule tranormation, comparison of both old and new accounting standards and analyzed the impact for the financial report. The paper maintains that fair value measurement will exert a profound influence on the company’s financial position and operating results, also the investment decision passed by the accounting information of financial reports.(3) Collect 2009 Shanghai, Shenzhen stock market 1715 listed companies as sample, study on affecting factors of the accounting policy choice of listed companies. From the whole sample and consider the specific of the industry, the type of audit opinion, the nature of an enterprise, the size of the board, the proportions of the independent directors, the size of the supervisory board, senior management salary by descriptive statistics, then using Logistic regression model to examine the correlation between Influencing Factors and the accounting policy choice of listed companies.(4) Summarized the conclusion of empirical research, and proposes policy suggestions to promote the application of fair value. The empirical analysis results shows that the accounting policy choice of listed companies is mainly influenced by the industry attributes, the controlling shareholders, ownership concentration, the size of the board ,the size of the independent directors , senior management salary, and enterprise scale. The state should pay close attention to formulate a unified fair value implementation guidance, strengthen the supervision of the stock market, further perfect the financial market, improve the corporate governance, strengthen and perfect enterprise internal control system,so as to form a sound system featuring clearly specified powers and responsibilities, mutual coordination and restraint and highly efficient operation,improve overall quality of the accountant in our country, enhance the responsibility of the certified public accountant.
论文关键词： 公允价值；会计政策选择；会计准则；影响因素；
Key words（英文摘要）：www.328tibet.cn Fair value；Accounting policy choice；Accounting standards；Influential factors；