中小板企业会计稳健性对债务融资成本影响的实证研究

发布时间：2018-06-23 22:18

本文选题：中小板企业 + 会计稳健性　；参考：《江西理工大学》2016年硕士论文

【摘要】：自2008年全球爆发金融危机以来,会计再一次突破管理学范畴,成为经济学家的关注重点,这些关注中大家讨论较多的是对会计公允价值计量属性产生质疑,掀起了对企业信息稳健性的研究。现阶段国内外对会计稳健性的研究集中在存在性、产生动机、度量方法及经济后果四个方面,国内对会计稳健性的研究局限在存在性与影响因素方面。我国中小企业在促进社会就业、增加财政收入、技术更新等方面发挥巨大的作用,但是当前我国为中小企业提供的金融体系服务尚不完善,银行与中小企业信息不对称,融资配套设施不完备,加上中小企业自身的问题,造成融资难,融资成本高的困境,这严重影响了中小企业的蓬勃发展。由于我国社会体制的特殊性,国家对国有企业的干预,促使国有与非国有企业在获取银行贷款方面难易程度不同,获取银行贷款的成本也不同。鉴于此,本文以2011-2014年中小板企业的数据为样本,采用统计与回归的方法来研究会计稳健性对中小板企业债务融资成本的影响,从会计稳健性与债务融资成本之间的关系,进一步揭示企业性质的不同对银行信贷过程中对会计稳健性程度要求的差异,讨论国有企业在债务融资方面是否具有优势,国有与非国有企业关于会计稳健性对债务融资成本影响上是否具有差异性。
[Abstract]:Since the global financial crisis broke out in 2008, accounting has once again broken through the management category and become the focus of economists' attention. Set off a study on the robustness of enterprise information. At present, the research on accounting conservatism at home and abroad focuses on the existence, motivation, measurement method and economic consequences, while the domestic research on accounting conservatism is limited in the aspects of existence and influence factors. Small and medium-sized enterprises in our country play a great role in promoting social employment, increasing financial income, upgrading technology and so on. However, at present, the financial system services provided to small and medium-sized enterprises in our country are not perfect, and the information between banks and small and medium-sized enterprises is not symmetrical. The financing supporting facilities are not complete, and the problems of SMEs cause the difficulties of financing and the high financing cost, which seriously affects the vigorous development of SMEs. Because of the particularity of our country's social system, the intervention of the state to the state-owned enterprises makes it difficult for the state-owned and non-state-owned enterprises to obtain the bank loan, and the cost of obtaining the bank loan is also different. In view of this, this paper takes the data of small and medium-sized board enterprises from 2011-2014 as a sample, uses the method of statistics and regression to study the influence of accounting conservatism on debt financing cost of small and medium-sized board enterprises, from the relationship between accounting conservatism and debt financing cost. This paper further reveals the differences in the nature of enterprises to the requirements of accounting conservatism in the process of bank credit, and discusses whether state-owned enterprises have advantages in debt financing. Whether there are differences between state-owned and non-state-owned enterprises on the impact of accounting conservatism on debt financing costs.
【学位授予单位】：江西理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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