公允价值计量对会计信息质量的影响研究

发布时间：2018-01-03 22:14

本文关键词：公允价值计量对会计信息质量的影响研究　出处：《广东外语外贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：会计信息是资本市场运作的基石,是连接企业和投资者的桥梁。高质量的会计信息有助于投资者做出正确的投资选择,降低由信息不对称带来的影响,促进资本市场的健康发展。因此,如何提高会计信息质量一直是社会各界关注的问题。随着经济的发展,历史成本计量已经不能有效地满足会计信息使用者的需求,公允价值计量便应运而生。然而,公允价值计量自诞生起便饱受社会各界的争议。一方面,公允价值计量具有着眼市场,充分考虑时间和风险价值等优点,比他计量方式更能反映交易事项的相关价值,为投资者决策提供更相关的信息。另一方面,由于市场发展状况、准则的完善程度和会计人员素质等因素的影响,公允价值的运用可能成为上市公司盈余管理或操纵利润的工具,从而损害了会计信息的可靠性。可靠性是会计信息质量的基础,可靠性的损害将反过来影响价值的相关性,从而影响到会计信息的质量,陷入了一个恶性循环,这便违背了引入公允价值计量属性的初衷。但是不管怎样,公允价值计量的应用是不可阻挡的历史发展方向,在金融危机的争议声中仍被国际相关机构坚定保留下来就证明了这一点。因此,我们关注的不应是公允价值计量准则的去留问题,而是基于我国目前的经济条件下应该如何去完善该准则,以提高会计信息的质量。为此,本文以2013-2015年我国沪深A股上市公司为研究对象,采用实证研究的方法,并从行业发展状况的视角考察公允价值计量在我国的应用效果。研究结果表明:就全样本来说,公允价值计量的应用在一定程度上损害了会计信息质量的可靠性;就分组检验来说,公允价值计量在垄断行业中的应用效果比非垄断行业的应用效果差。一方面,垄断行业竞争程度远远低于其他行业,价格更不能公允地反映商品的价值,信息相对更不充分,有效的数据相对更难获取;同时,在垄断性行业中,买卖双方掌握的信息通常是不对称的,买卖双方地位也是相对不平等的,这也使得商品的成交价格不能有效反映商品的公允价值,导致商品的价格扭曲了商品的真实价值,影响了有效的市场参数获取,而数据是否能够有效获取正是影响公允价值应用效果的重要因素。另一方面,垄断行业通常面临更为严格的政府管制,采用公允价值计量将可能进一步暴露利润,为了规避政府对高利润行业的严格管制,他们更有可能进行利润操纵。最后,为提高公允价值计量准则在我国的应用效果,本文就进一步完善公允价值计量准则和改善应用环境提出一些相应的建议。
[Abstract]:Accounting information is the cornerstone of capital market operation and the bridge between enterprises and investors. High quality accounting information helps investors to make correct investment choices and reduce the impact of asymmetric information. Therefore, how to improve the quality of accounting information has been a social concern. With the development of economy. Historical cost measurement has not been able to effectively meet the needs of accounting information users, fair value measurement came into being. However, fair value measurement has been controversial from all walks of life since its birth. Fair value measurement has the advantages of market oriented, fully considering time and risk value, which can reflect the relevant value of transaction events better than his measurement method, and provide more relevant information for investors to make decisions. Due to the influence of market development, the perfection of standards and the quality of accountants, the use of fair value may become a tool for earnings management or profit manipulation of listed companies. Reliability is the basis of the quality of accounting information. The damage of reliability will in turn affect the relevance of value, thus affect the quality of accounting information, and fall into a vicious circle. This is contrary to the original intention of introducing fair value measurement. However, the application of fair value measurement is an irresistible historical direction. The fact that the controversy of the financial crisis is still firmly maintained by the relevant international institutions proves this. Therefore, we should not be concerned about the issue of fair value measurement criteria. But based on the current economic conditions in China how to improve the standards in order to improve the quality of accounting information. Using the method of empirical research, and from the perspective of industry development situation to investigate the application of fair value measurement in China. The results show that: for all samples. The application of fair value measurement damages the reliability of accounting information quality to some extent; On the one hand, the degree of competition of monopoly industry is much lower than that of other industries, and the application effect of fair value measurement in monopoly industry is worse than that in non-monopoly industry. Prices do not fairly reflect the value of goods, information is relatively inadequate, effective data is relatively difficult to obtain; At the same time, in the monopoly industry, the information held by the buyer and seller is usually asymmetric, and the position of the buyer and seller is relatively unequal, which also makes the transaction price of the commodity can not effectively reflect the fair value of the commodity. The price of goods distorts the real value of goods and affects the effective market parameters. Whether the data can be obtained effectively is an important factor affecting the effect of fair value application. Monopoly industries usually face more stringent government controls, and the use of fair value measurement may further expose profits in order to circumvent strict government regulation of high-profit industries. They are more likely to manipulate profits. Finally, in order to improve the application effect of fair value measurement standards in China, this paper puts forward some corresponding suggestions on further improving fair value measurement standards and improving the application environment.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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