债务重组准则实施经济后果研究

发布时间：2018-06-24 23:23

本文选题：经济后果 + 债务重组准则　；参考：《哈尔滨商业大学》2013年硕士论文

【摘要】：我国财政部于2006年正式发布了《企业会计准则—基本准则》以及38项具体会计准则,这38项具体会计准则中不仅包括首次发布的准则,同时也包括对原有会计准则的重新修订,债务重组准则就是其中修订的准则之一。在对我国第12号准则历次修订的研究后发现,2006年版的债务重组准则是在会计准则国际化趋同的大背景下充分结合了我国的经济、法律以及会计环境而做出的。准则至今为止已实施六年多的时间,该准则能否在企业中充分发挥其作用一直是学术界与实务界关注的重点。目前,对于2006年颁布的债务重组准则的研究有很多,但大多是对债务重组的会计处理、新旧准则的比较、盈余管理问题以及信息的披露等方面展开的探讨,而结合基本准则探讨该准则的合理性和该准则实施经济后果的研究却比较少。正是基于这一背景,本文在肯定2006年债务重组准则实施成效的基础上,以其在实施过程中仍然存在的不足为出发点,分别从企业财务状况、企业税负和利益相关者的视角对该准则实施的经济后果进行了理论分析研究,同时在实证分析部分选取了2010年沪市发行A股的上市公司作为研究样本,利用描述性统计方法、相关性分析以及多元回归分析方法对债务重组准则实施的经济后果进行了实证分析。在认真思考了债务重组准则实施的经济后果后,文章提出了相应的解决建议。对于现行会计准则的实施究竟会给企业带来何种影响的研究,迄今为止大部分研究还停留在规范研究阶段,而且其研究所得结论也不是非常明确,本文旨在采用规范研究和实证研究相结合的方法,为会计准则制定机构及企业的利益相关者充分理解上市公司的财务报表提供一定帮助,对注册会计师执业过程中可能存在的风险起到警示作用,为我国证券市场今后的监管工作提供相应信息,也为相关学者进一步研究债务重组准则实施的经济后果提供实证依据。
[Abstract]:In 2006, the Ministry of Finance issued the Accounting Standards for Enterprises-basic Standards and 38 specific accounting standards. These 38 specific accounting standards not only include the first issued standards, but also include the revision of the original accounting standards. The debt restructuring guidelines are one of the revised ones. After studying the revision of the 12th Standard of China, it is found that the debt restructuring Standard of 2006 is made under the background of the internationalization convergence of accounting standards, which fully combines the economic, legal and accounting environment of our country. It has been implemented for more than six years so far. Whether the standard can fully play its role in enterprises has always been the focus of academic and practical circles. At present, there are many studies on the debt restructuring standards issued in 2006, but most of them are about the accounting treatment of debt restructuring, the comparison of the new and the old standards, the earnings management issues and the disclosure of information. However, there are few studies on the rationality of the criterion and the economic consequences of its implementation. It is against this background that this paper, on the basis of affirming the effectiveness of the implementation of the debt restructuring Standards in 2006, takes the deficiencies still existing in the implementation process as the starting point, respectively, from the financial situation of the enterprises. From the perspective of corporate tax burden and stakeholders, this paper makes a theoretical analysis of the economic consequences of the implementation of the guidelines. In the empirical analysis, the listed companies issued in Shanghai Stock Exchange in 2010 are selected as the research samples, and descriptive statistical methods are used. Correlation analysis and multiple regression analysis are used to analyze the economic consequences of debt restructuring criteria. After seriously considering the economic consequences of the implementation of the debt restructuring criteria, the paper puts forward corresponding suggestions. So far, most of the research on the impact of the implementation of current accounting standards on enterprises is still in the normative stage, and its conclusions are not very clear. The purpose of this paper is to combine normative research with empirical research to provide some help for accounting standard-setters and stakeholders of enterprises to fully understand the financial statements of listed companies. It serves as a warning to the risks that may exist in the course of CPA practice, provides the corresponding information for the future supervision of the securities market in China, and provides an empirical basis for the relevant scholars to further study the economic consequences of the implementation of the debt restructuring criteria.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

【相似文献】