沃森生物研发支出资本化的盈余管理研究

发布时间：2018-04-20 09:52

本文选题：研发支出 + 资本化　；参考：《华东交通大学》2017年硕士论文

【摘要】：国家进一步提升社会生产力以及综合国力的主要支柱就是科技的不断改进与创新。我国强调各个方面的创新能力,注重科技的发展,实行创新推动发展的战略。现阶段,我国主要通过研发科技成果,并让其大量生产带来资本利益,以此激励经济的转型升级和可持续发展。我国于2006年颁布了会计新准则,为了促进研发从而规定将研发开支由费用化转变为有条件资本化,然而其研究阶段与开发阶段的区分节点并不明确,资本化条件的主观性较强且对研发的披露无强制性要求,随着研发投入的持续加大,企业在实际操作中通常会运用这些问题实施盈余管理。为了减少企业的这种行为,让市场更好地发展,对研发支出资本化盈余管理的研究就显得愈加重要。本文将盈余管理界定为中性的盈余管理,选取生物医药制造业中的沃森生物技术股份有限公司为研究对象,采用计量模型法与经验识别法相结合,对研发支出资本化的盈余管理进行分析。首先归纳梳理现有文献中关于研发支出与盈余管理的研究;其次介绍研发支出和盈余管理的相关理论,通过对比研发支出的会计处理方式,发现处理过程中所应注意的问题,概括盈余管理的手段动机,总结案例中可能用到的盈余管理的识别方法,分析资本化研发支出和盈余管理两者之间的关系;然后在理论的基础上结合沃森生物案例,从研发投入总额、研发支出资本化率着手分析其异常情况,运用盈余管理的识别方法来识别盈余管理,如用计量模型法测量盈余管理的程度,用动机识别法从契约动机、平滑收益动机与资本市场的角度,分析其是否运用研发支出实施盈余管理;最后在案例的基础上提出问题与针对性的建议。研究结果显示,企业在一定程度上存在运用研发支出资本化进行盈余管理的行为。由于本文采取的是个案研究,在某些方面具有一定的局限性,如,在一定程度上只表明该公司存在利用研发支出进行盈余管理的行为,在提出问题及建议等方面可能存在不足,在今后可以从企业研发支出的实际操作入手,用多种不同的方法识别盈余管理,还可通过对比不同行业的数据来分析研发支出资本化的盈余管理,使证券市场愈加规范。
[Abstract]:The main pillar of the country's further promotion of social productivity and comprehensive national strength is the continuous improvement and innovation of science and technology. Our country emphasizes the innovation ability in all aspects, pays attention to the development of science and technology, and implements the strategy of innovation to promote development. At present, our country mainly through the research and development science and technology achievement, and lets its massive production bring the capital benefit, thus stimulates the economic transformation upgrading and the sustainable development. In 2006, our country promulgated the new accounting standards, in order to promote R & D, it stipulated that the R & D expenditure should be changed from expense to conditional capitalization. However, the distinction between the research stage and the development stage is not clear. The capitalization condition is subjective and there is no mandatory requirement for R & D disclosure. With the continuous increase of R & D investment, enterprises usually use these problems to implement earnings management in practice. In order to reduce this kind of behavior and make the market develop better, the research on capitalized earnings management of R & D expenditure becomes more and more important. In this paper, earnings management is defined as neutral earnings management. Watson Biotechnology Co., Ltd. in the biomedical manufacturing industry is chosen as the research object. This paper analyzes the earnings management of R & D expenditure capitalization. Firstly, it summarizes and combs the research on R & D expenditure and earnings management in the existing literature; secondly, introduces the related theories of R & D expenditure and earnings management, and finds out the problems that should be paid attention to in the process of treatment by comparing the accounting treatment methods of R & D expenditure. This paper summarizes the motivation of earnings management, summarizes the identification methods of earnings management, analyzes the relationship between capitalized R & D expenditure and earnings management, and then combines Watson's biological case based on the theory. From the perspective of the total R & D investment, the capitalization rate of R & D expenditure, the abnormal situation is analyzed, and the earnings management is identified by the identification method of earnings management, such as measuring the degree of earnings management with the method of econometric model, and using the method of motivation identification to identify the motivation from the contract. From the angle of smoothing income motivation and capital market, this paper analyzes whether R & D expenditure is used to implement earnings management, and finally puts forward some problems and pertinent suggestions on the basis of cases. The results show that there exists the behavior of earnings management by capitalizing R & D expenditure to some extent. Because the case study is adopted in this paper, it has some limitations in some aspects, such as, to a certain extent, it only indicates that the company has the behavior of using R & D expenditure for earnings management, and it may not be sufficient in putting forward questions and suggestions, etc. In the future, we can start with the actual operation of enterprise R & D expenditure, identify earnings management with many different methods, and analyze the capitalized earnings management of R & D expenditure by comparing the data of different industries, so as to make the securities market more standardized.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

【参考文献】