CFO个人特征与公允价值计量的相关性研究

发布时间：2018-05-19 16:10

本文选题：CFO个人特征 + 公允价值计量　；参考：《青岛理工大学》2016年硕士论文

【摘要】：《企业会计准则第39号—公允价值计量》从2014年7月1日开始在我国施行,这是在2006年《企业会计准则》将公允价值重新引入之后又对其做出的进一步规范。公允价值计量在我国各会计准则中得到了不同程度的应用,但在具体应用过程中还存在一定的问题,这受到众多因素的影响,包括企业外部环境、企业自身情况、准则本身以及准则执行者等,而在准则执行者中,CFO作为公司的管理者,具有决策权,因此其对公司公允价值计量的应用等政策选择都有重要影响。根据高层管理理论,管理者的特征影响公司的绩效,同样在公允价值计量的应用方面也会受CFO个人特征的影响。首先,本文从CFO个人特征和公允价值计量两个方面对国内外研究现状做了梳理,通过众多学者的研究发现,CFO个人特征对会计信息质量、公司业绩等方面都有重要影响,公允价值的应用受到环境等多方面因素影响;同时对CFO个人特征、公允价值计量的含义及公允价值估值技术进行界定和梳理总结并结合管理防御假设、利益相关者理论和激励理论进行分析,说明CFO个人特征—性别、年龄、学历、任期影响企业公允价值计量模式的选择和公允价值估值技术的选择。然后,本文主要通过描述性统计和逻辑回归分析方法,对选取的2015年深沪A股上市公司中采用公允价值计量模式对投资性房地产进行后续计量的51家公司以及通过系统抽样方法选取的55家采用成本模式的公司所披露的信息为研究样本进行研究,检验CFO个人特征与公允价值计量间的相关性;在采用公允价值对投资性房地产进行后续计量的51家企业中选取其在2015年年报中对估值技术进行了披露的43家企业作为样本,检验CFO个人特征与公允价值估值技术间的相关性,发现CFO的性别、学历和任期对公允价值计量模式的选择具有影响,CFO的性别和学历也影响着公允价值估值技术的选择。最后,本文根据相关理论和实证分析的结果,提出进一步完善公允价值计量方面的准则,对公允价值计量的应用做出更加具体明确的规范;公司在聘任CFO时要充分考虑到其个人特征这一因素;相关部门应加强对公司财务报告信息披露的监督,包括对公允价值估值技术应用情况的披露,以及CFO个人信息的披露,做到完整、具体;CFO要注重自身专业素质和综合能力的提高;在投资性房地产公允价值获取方面建立完善的评估体系,提高评估人员能力,使公允价值的获取更容易、更可靠等建议。
[Abstract]:The Fair value Measurement of Business Accounting Standard No. 39 has been implemented in China since July 1, 2014, which is a further standard made after the fair value was reintroduced into the Enterprise Accounting Standards in 2006. Fair value measurement has been applied to different degrees in various accounting standards in China, but there are still some problems in the concrete application process, which is influenced by many factors, including the external environment of enterprises and the situation of enterprises themselves. The criterion itself and the standard executor and so on, but in the standard executor, the CFO, as the company's manager, has the decision-making power, therefore it has the important influence to the company fair value measurement application and so on policy choice. According to the theory of senior management, the characteristics of managers affect the performance of the company, and the application of fair value measurement is also affected by the personal characteristics of CFO. First of all, this paper combs the domestic and foreign research status from the two aspects of CFO personal characteristics and fair value measurement. Through many scholars' research, it is found that the personal characteristics of CFO have an important impact on the quality of accounting information, corporate performance and so on. The application of fair value is influenced by many factors such as environment and so on. At the same time, it defines and summarizes the personal characteristics of CFO, the meaning of fair value measurement and fair value valuation technology, and combines with the assumption of management defense. Stakeholder theory and incentive theory are analyzed to show that CFO personal characteristics-gender, age, education, tenure-affect the choice of fair value measurement model and fair value valuation technology. Then, this paper mainly through descriptive statistics and logical regression analysis method, Disclosure of 51 companies using fair value measurement model to follow up on investment real estate and 55 companies using cost model selected through systematic sampling in the selected Shenzhen-Shanghai A-share listed companies in 2015 For the study sample, To test the correlation between CFO personal characteristics and fair value measurement, and to select 43 companies whose valuation technology was disclosed in the 2015 annual report as a sample of 51 companies that used fair value to carry out follow-up measurement of investment real estate. By examining the correlation between CFO personal characteristics and fair value valuation technology, it is found that the gender, academic background and tenure of CFO have an influence on the choice of fair value measurement mode. Finally, according to the results of relevant theory and empirical analysis, this paper puts forward to further improve the standards of fair value measurement, and make more specific and clear norms on the application of fair value measurement; When appointing CFO, the company should take its personal characteristics into full consideration, and the relevant departments should strengthen the supervision of the disclosure of the company's financial report information, including the disclosure of the application of fair value valuation technology and the disclosure of the personal information of the CFO. To be complete, CFO should pay attention to the improvement of its own professional quality and comprehensive ability, establish a perfect evaluation system in obtaining fair value of investment real estate, improve the ability of assessors, and make it easier to obtain fair value. More reliable advice, etc.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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