广告费支出影响未来经济利益流入吗——兼论广告支出的会计准则制定问题

发布时间：2018-12-25 19:04

【摘要】：本文研究广告费支出这一经济活动能否带来未来经济利益流入及其会计处理问题。围绕广告费支出的经济后果以及是否予以资本化处理的争论一直不休,已有研究多是给出了一些定性阐述。本文基于中国上市公司1992—2012年的样本,采用面板数据的估计方法,研究结果发现广告费支出对当期盈利有负效应,对未来盈利能力有正效应,表明广告费支出能影响未来经济利益流入,应予以资本化处理。进一步研究发现广告费对盈利能力影响期限长达4期,而对销售收入影响期限仅为2期,表明相对于促销目的而言,企业投入广告更是为了品牌创建,进一步验证了广告支出的资本性。本文研究结论有效解决了广告支出能否影响未来经济利益流入这一问题,也给准则制定部门修订与完善广告支出会计处理规定提供了理论依据和经验支撑。
[Abstract]:This paper studies whether advertising expenditure, an economic activity, can bring future economic benefits and its accounting treatment. There has been a lot of debate about the economic consequences of advertising expenditure and whether to capitalize it. Based on the sample of Chinese listed companies from 1992 to 2012, using the method of panel data estimation, this paper finds that advertising expenditure has a negative effect on the current profit and a positive effect on the future profitability. It shows that advertising expenditure can affect future economic benefit inflow and should be capitalized. The further study found that the period of influence of advertising fees on profitability is as long as 4 periods, while the period of influence on sales revenue is only 2, which indicates that, compared with the purpose of promotion, the advertising of enterprises is for the purpose of brand creation. It further verifies the capitalization of advertising expenditure. The conclusion of this paper effectively solves the problem of whether advertising expenditure can affect the future economic benefit inflow, and also provides theoretical basis and empirical support for the standardization department to revise and perfect the accounting rules of advertising expenditure.
【作者单位】：中国人民大学商学院;
【基金】：国家自然科学基金项目“基于投资者保护视角的内部控制有效性与财务报告质量研究”(项目号:71272051) 中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)(项目号:12XNH226) 辽宁省社会科学规划基金项目(项目号:L12DGL021)的资助
【分类号】：F233

【参考文献】