河北钢铁会计估计变更案例研究

发布时间：2018-04-06 21:23

本文选题：会计估计变更　切入点：固定资产折旧　出处：《沈阳工业大学》2017年硕士论文

【摘要】：会计估计是指企业对其结果不确定的交易或事项以最近可以利用的信息为基础所作的判断。会计估计的计量和变更带有很大的主观性,且由于外部信息使用者对公司情况具有的信息不对称性,不能很好的评价监督企业会计估计的合理性,因此会计估计及其变更逐渐成为我国上市公司用来进行盈余管理的手段。2008年全球范围的金融危机后,钢铁行业受经济周期下行、产能过剩、市场竞争加剧等多种因素的影响,企业效益普遍下滑。很多钢铁企业变更固定资产折旧年限,这种做法对公司财务状况和经营业绩产生重大影响。2014年3月14日河北钢铁发布公告称,为更客观地反映公司财务信息,公司决定从2014年1月1日起调整固定资产折旧年限。该次调整使河北钢铁减少固定资产折旧20亿元,所有者权益及净利润增加15亿元。这是河北钢铁九年来第三次变更,2009年、2011年和2014年该公司分别延长、缩短、延长了固定资产折旧年限。论文对河北钢铁三次会计估计变更案例进行分析,总结对公司、投资者等各方的启示,有助于投资者更好地辨别会计估计信息的财务影响,有助于监管部门加强监管。论文采用理论分析与案例分析相结合的方法。理论分析部分介绍了会计估计变更的概念及影响因素、会计估计变更的理论基础和固定资产的会计核算。案例分析部分首先简要介绍钢铁行业的背景,河北钢铁的历史沿革、经营范围及财务状况与经营业绩,具体介绍河北钢铁固定资产和固定资产折旧情况,分别对2009年、2011年和2014年会计估计变更情况进行描述。其次,从经济周期与钢铁行业周期性角度,分别对河北钢铁三次会计估计变更的动机,变更的合理性及变更的市场反应、股价变动情况和主要财务指标进行案例分析。通过分析论文发现,整个经济周期和钢铁行业周期性原因导致河北钢铁业绩下滑,通过不断调整会计估计变更这个手段,调节公司利润,进行盈余管理行为,并使得公司扭亏为盈,这样频繁的变更固定资产折旧年限是不合理的。最后,结合案例分析提出可供各方参考的启示,对于上市公司管理方面提出了完善上市公司会计估计变更的披露、提高会计人员职业道德和职业判断能力的启示;对于投资者方面提出了投资者应充分地辨别会计估计信息的财务影响并做出正确决策的启示;对于监管部门方面提出了加大监管部门的惩处力度、提高审计监督质量的启示。
[Abstract]:Accounting estimation refers to a firm's judgment of transactions or events with uncertain results based on recently available information.The measurement and change of accounting estimate have great subjectivity, and because of the information asymmetry of external information users, they can not evaluate and supervise the rationality of accounting estimate of enterprise.Therefore, accounting estimates and their changes have gradually become the means of earnings management for listed companies in China. After the global financial crisis in 2008, the steel industry was affected by many factors, such as the downward economic cycle, overcapacity, intensified market competition, and so on.Corporate benefits generally declined.Many iron and steel companies have changed their fixed assets depreciation years, which has a significant impact on the company's financial position and operating performance. Hebei Iron and Steel issued a notice on March 14, 2014, saying that in order to reflect the company's financial information more objectively,The company decided to adjust fixed assets depreciation years from January 1, 2014.The adjustment reduced fixed asset depreciation by 2 billion yuan, and increased owner's equity and net profit by 1.5 billion yuan.This is the third change in nine years for Hebei Iron and Steel, the company extended in 2009, 2011 and 2014, respectively, shortened, extended the depreciation of fixed assets.This paper analyzes the case of three changes in accounting estimate of Hebei Iron and Steel Company, summarizes the enlightenment to the company, investors and other parties, helps investors better distinguish the financial impact of accounting estimate information, and helps the supervision department to strengthen supervision.The paper adopts the method of combining theoretical analysis with case analysis.The theoretical analysis part introduces the concept of accounting estimation change and its influencing factors, the theoretical basis of accounting estimation change and the accounting of fixed assets.The case analysis part first briefly introduces the background of iron and steel industry, the history of Hebei iron and steel, the scope of operation, the financial situation and the operating performance, and introduces the fixed assets and depreciation of fixed assets of Hebei iron and steel in detail.The changes in accounting estimates for 2009, 2011 and 2014 are described respectively.Secondly, from the angle of economic cycle and steel industry periodicity, the paper analyzes the motivation, rationality, market reaction, stock price change and main financial index of the change of Hebei Iron and Steel third accounting estimate respectively.Through the analysis of the paper, it is found that the whole economic cycle and the cyclical reasons of the steel industry lead to the decline of Hebei iron and steel performance. By constantly adjusting the accounting estimates and changing the accounting estimates, we can adjust the company's profits and conduct earnings management.And make the company turn to profit, such frequent change fixed assets depreciation life is unreasonable.Finally, based on the case analysis, the author puts forward the enlightenment for the listed company management to improve the disclosure of the accounting estimation change of the listed company, and to improve the accountants' professional ethics and professional judgment ability.For investors, investors should fully distinguish the financial impact of accounting estimation information and make correct decisions. For the regulatory authorities, the author puts forward the enlightenment of increasing the punishment of regulatory authorities and improving the quality of audit supervision.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

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