借款费用盈余管理及其内部控制信息披露的研究

发布时间：2018-05-16 06:15

本文选题：借款费用 + 盈余管理　；参考：《天津财经大学》2012年硕士论文

【摘要】：2006年财政部发布的企业会计准则增加了《企业会计准则第17号——借款费用》这一具体准则,借款费用的确认、计量和披露有了规范的体系。新借款费用准则在允许资本化的资产范围、借款范围,借款费用资本化的计算方法和溢折价摊销等方面有了变化,这些变化带来了相应的经济后果,产生了新的盈余管理空间,影响到企业会计信息披露的质量。为应对新准则带来的诸多变化,保证会计信息的真实、公允,建立健全内部控制及其信息披露是企业的必经之路。高质量的企业内部控制信息披露能否抑制借款费用盈余管理行为是本文研究的重要内容。论文以借款费用准则改革为背景,分析总结国内外对借款费用、盈余管理和内部控制信息披露的研究,确定了文章的研究内容和框架；对比分析了新借款费用准则的变化,深入挖掘其可能产生的经济后果,剖析借款费用盈余管理动机和手段,选取上市公司2008-2010年相关数据对借款费用分布情况进行统计分析,采用实证研究方法,分析新准则实施后借款费用资本化和盈余管理情况；根据实证结果,结合我国上市公司借款费用内部控制信息披露状况的分析,研究内控信息披露质量对借款费用盈余管理行为的影响,检验内控信息披露的效果,为提出相应的合理化建议提供了经验证据。研究表明,新准则实施后,借款费用盈余管理现象依然存在,但内部控制信息披露质量较高的上市公司,其盈余管理程度明显降低。因此,企业建立健全内部控制机制,提高内部控制信息披露质量,是提高会计信息质量的重要途径。
[Abstract]:In 2006, the Accounting Standards for Enterprises issued by the Ministry of Finance added the specific criterion of "Accounting Standards for Enterprises No. 17-borrowing costs", and the recognition, measurement and disclosure of borrowing costs had a normative system. There have been changes in the scope of assets allowed for capitalization, the calculation method of capitalization of borrowing costs, and the amortization of overheads. These changes have brought about corresponding economic consequences and created new room for earnings management. It affects the quality of accounting information disclosure. In order to deal with the changes brought by the new standards, to ensure the truth and fairness of accounting information, to establish and perfect internal control and information disclosure is the only way for enterprises. Whether the high quality internal control information disclosure can restrain the behavior of borrowing cost earnings management is an important content of this paper. Based on the reform of borrowing cost criterion, this paper analyzes and summarizes the research on borrowing cost, earnings management and information disclosure of internal control at home and abroad, determines the research content and framework of the paper, compares and analyzes the change of new borrowing cost criterion. In order to analyze the possible economic consequences, analyze the motivation and means of surplus management of borrowing costs, select the relevant data of listed companies from 2008 to 2010 to carry out statistical analysis on the distribution of borrowing costs, and adopt the empirical research method. This paper analyzes the capitalization of borrowing costs and earnings management after the implementation of the new guidelines, and, according to the empirical results, analyzes the information disclosure situation of the internal control of the borrowing costs of listed companies in China. This paper studies the effect of the quality of internal control information disclosure on the earnings management behavior of borrowing costs, tests the effect of internal control information disclosure, and provides empirical evidence for the corresponding rationalization suggestions. The research shows that after the implementation of the new standard, the phenomenon of earnings management of borrowing costs still exists, but the earnings management degree of listed companies with high quality of internal control information disclosure is obviously reduced. Therefore, it is an important way to improve the quality of accounting information by establishing and perfecting the internal control mechanism and improving the quality of internal control information disclosure.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51

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