基于CAS39的农业上市公司生物资产公允价值计量影响研究

发布时间：2018-03-23 16:23

本文选题：CAS39　切入点：农业上市公司　出处：《浙江农林大学》2015年硕士论文

【摘要】：生物资产是我国农业上市公司重要的资产,目前对其的计量属性主要有历史成本和公允价值两种,本论文以2014年《企业会计准则第39号——公允价值计量》(以下简称CAS39)的颁布为契机,将2012年度至2014年度农业上市公司作为研究对象,通过对上市公司年度财务报告的解读,分别统计分析CAS39实施前后在各年度财务报告中披露生物资产的确认情况、生物资产计量属性的应用情况及影响上市公司选择公允价值计量生物资产的因素等内容,找出其主要影响因素,为进一步推广使用公允价值计量属性奠定基础。同时,分析CAS39的实施对农业上市公司生物资产信息披露情况影响的基础之上,建立双重差分模型,研究CAS39的实施对农业上市公司自愿披露生物资产信息行为的影响,分析CAS39的实施对我国农业上市公司应用公允价值计量生物资产所带来的影响程度。通过对农业上市公司在财务报告中披露的影响其选择公允价值计量生物资产的因素的统计分析,发现CAS39实施前后产品市场是农业上市公司主要考虑的影响因素,各年度均有80%以上的农业上市公司认为目前我国农业产品市场还不发达,缺乏有效的竞争力,很难获得真实可靠的公允价值。除了产品市场因素,还包括生物资产的未来经济利益的不确定性因素、应用公允价值计量的成本等都为较多农业上市公司所考虑的影响因素。目前影响公允价值在我国农业上市公司中应用的影响因素较广泛,因而推广使用公允价值计量,除了政府要发挥其重要的宏观作用,还要依靠企业的自我完善、相关组织的积极配合、个人知识和技能的不断提升,公允价值在农业上市公司中被大量推广使用不是短时间内能够实现的,需要长时间的调整和适应来稳健推行公允价值计量属性的使用。同时实证研究结果显示CAS39实施后农业上市公司生物资产信息的披露情况明显优于CAS39实施前,这表明CAS39的实施虽然没有直接改变农业上市公司选择公允价值计量生物资产,但是说明了农业上市公司随着CAS39的实施在逐步完善自身所存在的不足,为进一步应用公允价值计量生物资产做好坚实的准备,积极向公允价值计量应用的方向靠拢,可见CAS39的实施对于进一步推进和完善公允价值计量属性起着重要的作用。
[Abstract]:Biological assets are important assets of agricultural listed companies in China. At present, the metrological attributes of biological assets are mainly historical cost and fair value. Based on the promulgation of Accounting Standards for Enterprises No. 39-Fair value Measurement (CAS39) in 2014, this paper takes the agricultural listed companies as the research object from 2012 to 2014, and interprets the annual financial reports of listed companies. The recognition of biological assets disclosed in each annual financial report before and after the implementation of CAS39, the application of biological assets measurement attributes and the factors influencing the selection of fair value biological assets measurement by listed companies are analyzed statistically. Find out its main influencing factors, lay the foundation for further popularizing the fair value measurement attribute. At the same time, based on the analysis of the impact of CAS39 implementation on the information disclosure of biological assets of agricultural listed companies, a double differential model is established. To study the effect of the implementation of CAS39 on the voluntary disclosure of biological assets information by agricultural listed companies, This paper analyzes the impact of the implementation of CAS39 on the application of fair value measurement of biological assets in agricultural listed companies in China. Statistical analysis of factors, It is found that the product market before and after the implementation of CAS39 is the main factor to be considered by agricultural listed companies. More than 80% of agricultural listed companies think that the agricultural product market is still underdeveloped and lacks effective competitiveness in every year. It is difficult to obtain a true and reliable fair value. In addition to product market factors, there are uncertainties about the future economic benefits of biological assets, The cost of applying fair value measurement is the influence factor considered by more agricultural listed companies. At present, the influence factors of fair value application in agricultural listed companies in our country are more extensive, so the fair value measurement is popularized and used. In addition to giving play to its important macro role, the government also relies on the self-improvement of enterprises, the active cooperation of relevant organizations, and the continuous upgrading of personal knowledge and skills. Fair value can not be realized in a short period of time when it is widely used and popularized in agricultural listed companies. It takes a long time to adjust and adapt to implement the use of fair value measurement attribute steadily. At the same time, the empirical results show that the disclosure of biological assets information of agricultural listed companies after the implementation of CAS39 is obviously better than that before the implementation of CAS39. This indicates that although the implementation of CAS39 has not directly changed the choice of fair value measurement biological assets for agricultural listed companies, it shows the shortcomings of agricultural listed companies in gradually perfecting themselves with the implementation of CAS39. In order to make a solid preparation for the further application of fair value measurement biological assets and actively close to the direction of fair value measurement application, it can be seen that the implementation of CAS39 plays an important role in the further promotion and improvement of fair value measurement attributes.
【学位授予单位】：浙江农林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F324;F302.6

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