上市公司会计政策选择对企业利润影响的统计分析
发布时间：2018-07-28 12:09
【摘要】：现阶段,会计政策选择这一问题在上市公司的会计实践中表现的尤为重要,越来越多的人认识到,会计政策的选择与企业的利润息息相关。为了说明这种相关程度,本文从统计学的视角,运用统计计量方法,对上市公司里面的会计政策与利润之间的关系进行分析说明,在分析的过程中,也能够发现现阶段上市公司在会计政策选择方面存在的一些问题,针对这些问题,提出了一些建议。 本文主要研究的内容是上市公司会计政策选择对企业利润影响的实证分析,采用的模型是二元离散选择模型和多元线性回归模型,主要得出的实证结论是折旧会计政策、存货计价会计政策以及坏账计提准备会计政策的变化对于企业的利润都会产生影响,上市公司存在利用这些会计政策操纵企业利润的可能性空间。并且上市公司对这些会计政策的选择以及具体操作细节等等都披露的不够详细,仅仅是披露部分企业认为重大的会计政策,即使是披露了也是一两句话就带过,感觉是为了迫于法律法规的规定而披露,并没有做到积极主动的公开。 本文的主要结构如下： 第1章绪论。介绍了对上市公司会计政策的选择进行研究的研究背景、研究目的和研究意义,在介绍的同时,也总结了国内外对于上市公司会计政策选择的一些研究现状,确定了本文的研究方法以及主要的框架结构。 第2章相关理论和方法的概述。主要是介绍会计政策相关的理论基础,在阐述这些理论的时候,我同时还对在实证过程中所要用到的统计方法做了一些简单的介绍。 第3章实证分析。通过对相关数据的实证分析来说明会计政策选择对上市公司利润的影响情况。 第4章建议对策。对实证分析得出的结论以及发现的问题,提供一些建议以及对策。
[Abstract]:At present, the choice of accounting policy is particularly important in the accounting practice of listed companies. More and more people realize that the choice of accounting policy is closely related to the profits of enterprises. In order to explain this correlation, this paper analyzes the relationship between accounting policies and profits of listed companies from the perspective of statistics, using statistical measurement method, in the process of analysis, It is also possible to find some problems in accounting policy choice of listed companies at this stage, and put forward some suggestions for these problems. The main content of this paper is the empirical analysis of the impact of accounting policy selection on the profits of listed companies. The models adopted are binary discrete choice model and multivariate linear regression model. The main empirical conclusion is depreciation accounting policy. The change of the accounting policies of inventory valuation and bad account preparation will have an impact on the profits of enterprises. The listed companies have the possibility of using these accounting policies to manipulate the profits of enterprises. And the listed companies' choice of these accounting policies, as well as the details of their specific operations, are not sufficiently detailed, just to disclose accounting policies that some enterprises consider to be important, even if they have disclosed them in a sentence or two. It feels like disclosure is forced by laws and regulations, and not proactively disclosed. The main structure of this paper is as follows: chapter 1 introduction. This paper introduces the research background, purpose and significance of the research on the choice of accounting policies of listed companies. At the same time, it also summarizes the current situation of research on the choice of accounting policies of listed companies at home and abroad. The research method and main frame structure of this paper are determined. Chapter 2 summarizes the relevant theories and methods. This paper mainly introduces the theoretical basis of accounting policy. When explaining these theories, I also make a brief introduction to the statistical methods used in the empirical process. Chapter 3: empirical analysis. Through the empirical analysis of the relevant data to explain the impact of accounting policy selection on the profits of listed companies. Chapter 4 suggests countermeasures. Some suggestions and countermeasures are provided for the conclusions and problems of the empirical analysis.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F224;F276.6
[Abstract]:At present, the choice of accounting policy is particularly important in the accounting practice of listed companies. More and more people realize that the choice of accounting policy is closely related to the profits of enterprises. In order to explain this correlation, this paper analyzes the relationship between accounting policies and profits of listed companies from the perspective of statistics, using statistical measurement method, in the process of analysis, It is also possible to find some problems in accounting policy choice of listed companies at this stage, and put forward some suggestions for these problems. The main content of this paper is the empirical analysis of the impact of accounting policy selection on the profits of listed companies. The models adopted are binary discrete choice model and multivariate linear regression model. The main empirical conclusion is depreciation accounting policy. The change of the accounting policies of inventory valuation and bad account preparation will have an impact on the profits of enterprises. The listed companies have the possibility of using these accounting policies to manipulate the profits of enterprises. And the listed companies' choice of these accounting policies, as well as the details of their specific operations, are not sufficiently detailed, just to disclose accounting policies that some enterprises consider to be important, even if they have disclosed them in a sentence or two. It feels like disclosure is forced by laws and regulations, and not proactively disclosed. The main structure of this paper is as follows: chapter 1 introduction. This paper introduces the research background, purpose and significance of the research on the choice of accounting policies of listed companies. At the same time, it also summarizes the current situation of research on the choice of accounting policies of listed companies at home and abroad. The research method and main frame structure of this paper are determined. Chapter 2 summarizes the relevant theories and methods. This paper mainly introduces the theoretical basis of accounting policy. When explaining these theories, I also make a brief introduction to the statistical methods used in the empirical process. Chapter 3: empirical analysis. Through the empirical analysis of the relevant data to explain the impact of accounting policy selection on the profits of listed companies. Chapter 4 suggests countermeasures. Some suggestions and countermeasures are provided for the conclusions and problems of the empirical analysis.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F224;F276.6
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