我国制造业上市公司其他综合收益列报及其信息质量研究

发布时间：2018-03-04 22:18

本文选题：其他综合收益　切入点：净利润　出处：《沈阳工业大学》2013年硕士论文　论文类型：学位论文

【摘要】：在经济全球化的潮流在世界范围蔓延的背景下，世界各国的经济联系越来越紧密，彼此间的经济往来也越发频繁，与此同时我国会计准则也发生重大变革其向国际准则靠拢的趋势也更加明显。我国于2006年颁布的会计准则将我国当前的财务会计的目标定位在向委托人报告受托责任的履行情况的基础上提供有益于其决策的信息，在会计确认上确立了资产负债观的核心地位、创造性地引入了公允价值计量模式并要求在财务报告体系中增加所有者权益变动表，全面体现了向综合收益发展的思路。在这样的背景及影响下，本文以其他综合收益列报与会计信息质量的关系为主题进行研究，旨在分析与证实其他综合收益列报的价值即这一信息对投资者是否具有决策有用性，并希望在规范我国的综合收益报告、真实完整披露企业的经营业绩方面有一定的贡献与作用。本文以我国沪市A股制造业上市公司2007-2012年的数据为研究样本，从影响会计信息质量的两个方面（可靠性与相关性）出发，分析会计准则要求列报的其他综合收益对会计信息质量的影响。全文共分六个部分，第一部分为绪论，提出全文的研究背景及其意义，分析并评价国内外研究现状。第二部分为现状分析及理论阐述，以制造业上市公司研究对象对其列报及披露的现状进行分析，，同时对会计信息质量、其他综合收益的基本理论加以介绍。第三、四部分为实证分析。从会计信息质量的可靠性与相关性两个方面验证其他综合收益的列报是否具有信息增量，是否可以提高信息使用者的决策有用性。这两部分都先说明样本选取再提出研究假设，构建修正后的Jones模型及价格模型等，并对其实证结果进行分析评价。第五部分为结论及建议。对实证分析结果进行总结，并针对现有的列报及披露中存在的问题提出一定的解决方案及措施，分析了研究的不足及对未来的方向的展望。研究发现其他综合收益的列报在一定程度上改善了制造业上市公司的盈余管理程度，但未能增强会计信息的价值相关性。
[Abstract]:In the context of the spread of the trend of economic globalization around the world, the economic ties of various countries in the world are getting closer and closer, and the economic exchanges between them are becoming more and more frequent. At the same time, significant changes have taken place in the accounting standards of our country, and the trend towards international standards is more obvious. In 2006, the accounting standards promulgated in our country positioned our current financial accounting objectives as reporting to clients and entrusted to them. On the basis of the performance of their responsibilities, to provide information conducive to their decision-making, In accounting recognition, the core position of the view of assets and liabilities is established, and the fair value measurement mode is creatively introduced and the change statement of owner's equity is required to be added to the financial reporting system. Under such background and influence, this paper studies the relationship between other comprehensive income reporting and the quality of accounting information. In order to analyse and verify the value of other comprehensive income statements, that is, whether this information is useful for investors to make decisions, and in order to regulate the reporting of comprehensive returns in China, True and complete disclosure of the business performance of the enterprise has a certain contribution and role. Based on the data of A share manufacturing listed companies in Shanghai Stock Exchange from 2007 to 2012, this paper starts from two aspects (reliability and relativity) that affect the quality of accounting information. The thesis is divided into six parts: the first part is the introduction, and puts forward the research background and significance of the full text. The second part is the analysis of the current situation and the theoretical analysis, the research object of listed manufacturing companies to analyze the current situation of its presentation and disclosure, and the quality of accounting information, the second part is the analysis and evaluation of the current situation of domestic and foreign research. The third, fourth part is the empirical analysis. From the reliability and relevance of accounting information quality, it verifies whether the other comprehensive income reporting has information increment. Whether it can improve the decision usefulness of information users. These two parts first explain the sample selection, then put forward the research hypothesis, construct the modified Jones model and price model, etc. The conclusions and recommendations of the 5th part are summarized, and some solutions to the existing problems in presentation and disclosure are put forward. This paper analyzes the deficiency of the research and the prospect of the future direction. It is found that the reporting of other comprehensive returns improves the earnings management degree of listed manufacturing companies to a certain extent, but fails to enhance the value correlation of accounting information.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.51;F406.7

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