制造业上市公司综合收益信息的价值相关性研究
发布时间：2018-09-10 11:49
【摘要】：2014年初,我国企业会计准则又迎来了一次大规模修订,这次修订不仅是为了适应具有中国特色社会主义市场经济的发展,而且为了与国际会计准则趋同又向前迈了一步。综合收益报告在我国已经实施了五年,财政部在这次修订中要求在报表附注中对综合收益信息进行详尽披露,这也表明了我国企业会计准则体系的建设把综合收益信息的披露视为重要工作之一。所以,我国学者已经把综合收益信息是否具有价值相关性作为重要课题进行深入探究。本文正是在参考国内外学者的所采用理论和方法上,以我国制造业上市公司的2004年至2013年间10年的财务报告数据作为样本,通过对比综合收益总额与净利润相关性系数显著性检验以及回归模型拟合优度,进行综合收益信息的价值相关性的实证研究。根据回归结果分析得出以下结论:综合收益信息的披露不会减弱净利润的价值相关性,综合收益在对企业未来经营活动现金流量和未来净利润的预测能力方面具有价值相关性,并且以目前综合收益报告的实施情况来看,综合收益信息的价值相关性有递增趋向。总之,综合收益报告的实施在我国已经取得不小的进展,综合收益信息对利润表结构的完善起到一定的作用。但是,由于各种原因本文还是存在一些不足,对制造型企业的行业特征与模型的契合性还需要在今后的研究过程中不断加强,为进一步研究制造业上市公司综合收益信息的价值相关性提供借鉴意义。
[Abstract]:At the beginning of 2014, China's accounting standards for enterprises were revised again, not only to adapt to the development of socialist market economy with Chinese characteristics, but also to converge with international accounting standards. The comprehensive income report has been implemented in China for five years. In this revision, the Ministry of Finance requested detailed disclosure of the consolidated income information in the notes to the statements. This also indicates that the disclosure of comprehensive income information is regarded as one of the important tasks in the construction of accounting standards system of Chinese enterprises. Therefore, Chinese scholars have taken the value relevance of comprehensive income information as an important topic. Based on the theories and methods adopted by domestic and foreign scholars, this paper takes the financial report data of Chinese manufacturing listed companies from 2004 to 2013 as samples. By comparing the significance of the correlation coefficient between the total return and the net profit and the goodness of fit of the regression model, an empirical study on the value correlation of the comprehensive income information is carried out. According to the analysis of regression results, the following conclusions are drawn: the disclosure of comprehensive income information will not weaken the value correlation of net profit, and comprehensive income has value correlation in predicting cash flow and future net profit of enterprise's future operating activities. And according to the current implementation of the comprehensive income report, the value correlation of the comprehensive income information tends to increase. In a word, the implementation of the comprehensive income report has made great progress in China, and the comprehensive income information plays a certain role in the improvement of the income statement structure. However, due to various reasons, there are still some shortcomings in this paper, and the consistency between the industry characteristics and the model of manufacturing enterprises needs to be continuously strengthened in the future research process. It provides reference for further research on the value relevance of comprehensive income information of listed companies in manufacturing industry.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.83;F406.7
本文编号：2234357
[Abstract]:At the beginning of 2014, China's accounting standards for enterprises were revised again, not only to adapt to the development of socialist market economy with Chinese characteristics, but also to converge with international accounting standards. The comprehensive income report has been implemented in China for five years. In this revision, the Ministry of Finance requested detailed disclosure of the consolidated income information in the notes to the statements. This also indicates that the disclosure of comprehensive income information is regarded as one of the important tasks in the construction of accounting standards system of Chinese enterprises. Therefore, Chinese scholars have taken the value relevance of comprehensive income information as an important topic. Based on the theories and methods adopted by domestic and foreign scholars, this paper takes the financial report data of Chinese manufacturing listed companies from 2004 to 2013 as samples. By comparing the significance of the correlation coefficient between the total return and the net profit and the goodness of fit of the regression model, an empirical study on the value correlation of the comprehensive income information is carried out. According to the analysis of regression results, the following conclusions are drawn: the disclosure of comprehensive income information will not weaken the value correlation of net profit, and comprehensive income has value correlation in predicting cash flow and future net profit of enterprise's future operating activities. And according to the current implementation of the comprehensive income report, the value correlation of the comprehensive income information tends to increase. In a word, the implementation of the comprehensive income report has made great progress in China, and the comprehensive income information plays a certain role in the improvement of the income statement structure. However, due to various reasons, there are still some shortcomings in this paper, and the consistency between the industry characteristics and the model of manufacturing enterprises needs to be continuously strengthened in the future research process. It provides reference for further research on the value relevance of comprehensive income information of listed companies in manufacturing industry.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.83;F406.7
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