金融资产盈余管理与内部控制自我评价研究

发布时间：2018-07-25 19:43

【摘要】：金融工具会计,既是当前会计学界的研究热点,又是一个国际性的会计难题。2006年新出台的企业会计准则对金融资产的确认和计量做出了全新的规定,给上市公司尤其是金融保险业带来了新的内控风险点和一定的盈余管理空间。既《企业内部控制基本规范》之后,2010年4月26日,五部委又联合发布了《企业内部控制配套指引》,标志着我国内控体系建设的进一步完善。首先,本文对新准则修订后金融资产的变化点进行了剖析,从金融资产分类和计量两方面阐述由此带来的经济后果和盈余管理空间。其次,从理论方面详细论述了金融资产内部控制自我评价体系。在分析金融资产内控风险点的基础上,提出了金融资产内控措施以及金融资产内部控制自我评价的目标、特征、程序、方法。再次,将理论研究与实证相结合,探究了金融资产盈余持续性与金融资产内部控制信息披露程度之间的关系。研究过程中,首先统计分析了我国上市公司2010年度持有金融资产的状况,结果表明金融保险业持有的金融资产规模大、种类多,分布较集中,进而通过查阅年报,对2010年上市公司的金融资产内控信息披露情况进行了分类整理,发现金融保险业内控信息披露相对完善,非金融保险业较为欠缺,然后运用实证方法研究了2010年我国上市公司金融资产核算质量与金融资产内控信息披露情况的关系,结果显示,金融保险业与非金融保险业对于金融资产内控信息披露的完善性与金融资产盈余持续性的关系表现不同,前者具有较强的线性关系,后者不具备这一特征。最后,针对我国上市公司金融资产内控自我评价与信息披露存在的问题,提出了政策性建议,如完善金融资产会计准则、健全金融资产内部控制制度、加强金融资产内部控制信息披露等。
[Abstract]:Accounting for financial instruments is not only a hot topic in the current accounting field, but also an international accounting problem. The new accounting standards for enterprises issued in 2006 have made a new regulation on the recognition and measurement of financial assets. It brings new internal control risk point and certain earning management space to listed companies, especially to financial and insurance industry. After the basic norms of internal control of enterprises, on April 26, 2010, the five ministries and commissions jointly issued the "guidelines for supporting Internal Control of Enterprises", which marked the further improvement of the construction of internal control system in China. First of all, this paper analyzes the changes of financial assets after the revision of the new standards, and expounds the economic consequences and earnings management space from the two aspects of classification and measurement of financial assets. Secondly, it discusses the self-evaluation system of financial assets internal control in theory. Based on the analysis of the risk points of internal control of financial assets, this paper puts forward the measures of internal control of financial assets and the objectives, characteristics, procedures and methods of self-evaluation of internal control of financial assets. Thirdly, combining theoretical research with empirical research, this paper explores the relationship between the persistence of financial assets earnings and the degree of disclosure of financial assets internal control information. In the course of the research, firstly, the paper analyzes the status of financial assets held by listed companies in our country in 2010, and the results show that the financial assets held by the financial insurance industry are large in scale, in many kinds, and more concentrated in distribution, and then through consulting the annual report, This paper classifies the disclosure of internal control information of financial assets of listed companies in 2010, and finds that the disclosure of internal control information of financial and insurance industry is relatively perfect, while that of non-financial insurance industry is relatively deficient. Then we use empirical method to study the relationship between the accounting quality of financial assets and the disclosure of internal control information of financial assets of listed companies in China in 2010. The results show that, The relationship between financial insurance industry and non-financial insurance industry is different between the perfection of financial assets internal control information disclosure and the persistence of financial assets earnings. The former has a strong linear relationship, the latter does not have this characteristic. Finally, in view of the problems existing in the internal control self-evaluation and information disclosure of financial assets of listed companies in China, the paper puts forward some policy suggestions, such as perfecting the accounting standards of financial assets and perfecting the internal control system of financial assets. Strengthen financial assets internal control information disclosure and so on.
【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】：F275;F832.5

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