中远海能会计选择变更研究

发布时间：2018-02-02 21:29

本文关键词： 会计选择变更动因分析经济后果　出处：《石河子大学》2017年硕士论文　论文类型：学位论文

【摘要】：根据契约理论,会计准则本质上是政府与企业以会计政策和方法为内容制定的契约。然而,在经济发展的过程中,由于市场经济环境的不稳定性、经济业务内容的复杂多样性,使得契约具有一定的不完备性。契约赋予企业拥有选择权,但在实务中,这种选择权却成为企业谋取私利、追求自身利益最大化的工具。近年来,会计选择变更行为在上市公司成为普遍现象,通过会计选择变更实现盈余管理、平滑利润等目的的案例也屡见不鲜。这些存在特殊目的的行为,不利于上市公司长远发展,也会阻碍我国证券市场良性发展。然而,由于我国特殊的国情,借鉴国外关于会计选择变更研究发展起来的研究理论不能很好的为我国经济服务,因此,有必要根据我国具体经济形态对会计选择变更进行研究。本文将案例与理论结合,综合运用数据统计法与财务指标法,通过上市公司会计选择变更现状发现其普遍性特征,再通过个例-中远海能的会计估计变更与会计政策变更具体内容,结合契约理论、代理理论、经济后果论等,探索上市公司会计选择变更动因、经济后果以及背后存在的问题,以期为解决问题提供一定建议。研究发现:(1)上市公司的会计选择变更行为具有普遍性,呈逐年增长的趋势,且更容易发生在固定资产规模较大的企业,变更的项目主要集中于固定资产折旧、应收账款坏账准备及投资性房地产的后续计量。(2)中远海能进行会计选择变更的主要手段是,调整船舶的预计使用寿命和净残值、将投资性房地产后续计量模式由成本模式改为公允价值模式。其变更行为主要是受盈余管理、增加薪酬、促进融资等经济动机的驱使。(3)从中远海能会计选择变更产生的经济后果来看,会计选择变更只能改变企业短期的财务状况和经营成果,但无法改变实际的经营状况。这种信息的可靠性存在问题可能会对债权人、投资者等信息使用者的经济决策产生误导,损害其利益,也不利于证券市场的长远发展。(4)中远海能可以随意进行会计选择变更,操纵利润。一是我国的会计准则制度内容与披露制度不够完善;二是上市公司自身的股权结构、独立董事制度与经理绩效机制存在问题;三是外部监督机制方面,注册会计师的独立性受到约束;证券市场对上司公司绩效评价指标单一,对不当行为惩罚力度不够,社会媒体监督作用不强。
[Abstract]:According to the contract theory, the accounting standard is essentially a contract between the government and the enterprise based on accounting policies and methods. However, in the process of economic development, due to the instability of the market economy environment. The complex diversity of economic business content makes the contract has certain incompleteness. The contract gives enterprises the right to choose, but in practice, this option becomes the enterprise to seek private interests. In recent years, accounting choice change behavior has become a common phenomenon in listed companies, through accounting choice change to achieve earnings management. Smooth profit and other purposes of the case is common. These exist special purpose behavior, which is not conducive to the long-term development of listed companies, but also hinder the benign development of our securities market. However, due to the special situation of our country. Learning from the foreign research on the change of accounting choice developed the research theory can not be very good for our economy, so. It is necessary to study the change of accounting choice according to the specific economic form of our country. This paper combines the case with the theory, and synthetically applies the data statistics method and the financial index method. Through the status quo of accounting choice change of listed companies to find its universal characteristics, and then through the case of accounting estimation changes and accounting policy changes, combined with contract theory, agency theory. The economic consequence theory and so on, explores the listed company accountant choice change reason, the economic consequence as well as behind the existence question. In order to provide some suggestions for solving the problem. The study found that the behavior of accounting choice change of listed companies is universal, with a trend of increasing year by year, and more likely to occur in enterprises with large scale of fixed assets. The main means to change accounting choice is to concentrate on depreciation of fixed assets, preparation of accounts receivable bad debts and follow-up measurement of investment real estate. Adjust the expected service life and net residual value of the ship, change the investment real estate follow-up measurement model from the cost model to the fair value model. From the point of view of the economic consequences of the change of accounting choice, the change of accounting choice can only change the short-term financial situation and operating results of the enterprise. However, it is impossible to change the actual operating situation. The reliability of this kind of information may mislead the economic decisions of creditors, investors and other information users and harm their interests. It is also not conducive to the long-term development of the securities market. Secondly, there are some problems in the ownership structure of the listed company, the independent director system and the manager performance mechanism; Thirdly, the independence of CPA is restricted in the aspect of external supervision mechanism; The stock market has a single performance evaluation index for the boss company, not enough punishment for misconduct, and social media supervision is not strong.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F552.6;F550.66

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