会计与资产评估融合互动的实证研究

发布时间：2018-03-19 20:14

本文选题：资产评估　切入点：会计　出处：《石家庄铁道大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着,全球市场经济的不断发展,会计所处的环境基础已悄然发生了变化,以可靠性为基础的历史成本计量模式面临着重重地困难。在这种情况下,会计领域引入了能够代表市场价格趋势的公允价值计量模式,已解决历史成本计量模式中所面临的各种困难。在这种历史背景下,资产评估凭借着客观、独立、专业的优势,在公允价值计量方面可以发挥重要的作用。这也为会计与资产评估的相互融合带来了新的历史机遇。本文即是基于上述背景,采用规范和实证相结合的方法,系统梳理和分析了资产评估与会计的关系,并对新形势下继续推动专业评估与会计的融合互动提出了政策建议。全文共分为五个部分。第一部分是资产评估与会计关系的理论分析。在总结会计与资产评估本质特征的基础上,分析会计与资产评估之间的理论关系。第二部分是会计计量属性变迁与专业评估的融合互动。以公允价值计量为切入点,分析资产评估在公允价值计量中可以发挥的作用及资产评估“价值”与会计“公允价值”的融合。第三部分是专业评估与会计融合互动的现实考察及发展动态。从准则规范角度分析资产评估与会计的对接,并重点讨论了公允价值模式下资产评估有可能参与的领域,以及资产评估服务以财务报告为目的评估业务所指定的相关准则。第四部分是基于公允价值计量模式对资产评估与会计关系进行了实证分析。本部分选取了我国上市公司样本为对象,进一步验证了以交易为目的的评估和以财务报告为目的的资产评估价值的总体相关性以及基于资产减值测试服务领域的评估的市场反应。研究发现,新准则实施后,不同的重组方式对净资产的增值率没有显著影响,而不同评估方法下的评估结果则显著影响了净资产增值率；发生在非关联方之间的重组事件对市场没有显著的影响,而发生在关联方之间的重组事件则对市场有着负面效应。第五部分提出了加强我国专业评估与会计融合互动的政策建议。
[Abstract]:With the continuous development of the global market economy, the environmental basis of accounting has quietly changed, and the historical cost measurement model based on reliability is facing many difficulties. In the accounting field, the fair value measurement model, which can represent the market price trend, has been introduced, which has solved all kinds of difficulties in the historical cost measurement model. Under this historical background, asset evaluation relies on the advantages of objectivity, independence and specialty. It also brings a new historical opportunity for the mutual integration of accounting and asset evaluation. Based on the above background, this paper adopts the method of combining norms and empirical evidence. This paper systematically combs and analyzes the relationship between asset evaluation and accounting, and puts forward some policy suggestions for further promoting the integration of professional evaluation and accounting under the new situation. The full text is divided into five parts. The first part is the theoretical analysis of the relationship between asset evaluation and accounting. Analysis of the theoretical relationship between accounting and asset evaluation. The second part is the integration of accounting measurement attribute changes and professional evaluation. This paper analyzes the role that asset evaluation can play in the measurement of fair value and the combination of "value" of asset evaluation and "fair value" of accounting. The third part is the actual investigation and development of the interaction between professional evaluation and accounting. From the perspective of standards and norms, the paper analyzes the interface between asset evaluation and accounting, It also focuses on the areas in which assets evaluation is likely to be involved in the fair value model. The 4th part is an empirical analysis of the relationship between asset evaluation and accounting based on fair value measurement model. This part selects our country. The sample of listed companies is the object. Further validates the overall relevance of transactional and financial reporting asset valuation values, as well as market responses in the area of asset-based impairment testing services. The study found that, after the implementation of the new guidelines, Different recombination methods have no significant effect on the value added rate of net assets, while the evaluation results under different evaluation methods have a significant impact on net asset appreciation rate, and the recombination events that occur between non-related parties have no significant impact on the market. The reorganization between related parties has a negative effect on the market. Part 5th puts forward some policy suggestions to strengthen the interaction between professional evaluation and accounting in China.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F830.42

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