我国出版传媒企业无形资产确认、计量及其绩效相关性研究

发布时间：2018-05-15 12:56

本文选题：无形资产 + 出版传媒　；参考：《北京交通大学》2012年硕士论文

【摘要】：当前我国出版传媒行业受市场和政策的影响,发展形势十分迅猛,行业内部的竞争将更加激烈,外部的投资也将更为活跃。无形资产作为知识经济中价值创造的主要推动力,对出版传媒企业的经营绩效具有极为重要的作用。要提高人们对该行业无形资产的认识,必须探明其与经营绩效的相关性。同时,企业对无形资产的确认和计量,也会影响管理者对无形资产的重视程度和管理水平,以及投资者对企业价值的判断。国内外现有的研究,很少针对出版传媒这一特定行业进行探讨。本文在总结、吸收前人关于无形资产的研究成果的基础上,结合出版我国传媒企业的特点和现行会计准则的规定,对其无形资产与经营绩效的相关性进行了理论分析。在此基础上,本文对当前我国出版传媒上市公司无形资产的规模、比重进行了描述性统计,进而运用回归模型对无形资产规模与公司经营绩效的相关性进行了实证检验。研究结果显示：我国出版传媒企业的无形资产比重明显大于全行业平均水平；企业无形资产规模与经营绩效存在着显著的正相关关系,而且单位无形资产对经营绩效的贡献明显大于固定资产。不过,该实证结果受无形资产结构的影响较大,因而只能说明目前我国出版传媒企业对无形资产的确认和计量虽然在一定程度上反映了无形资产的真实规模、经济实质和作用,但仍存在改进空间。本文进而对我国出版传媒企业无形资产的确认、计量、披露实践做了深入考察,并通过与国外同行业先进企业的对比,总结出了当前所存在的问题,包括无形资产会计准则执行水平不高,确认范围过窄,计量方法过于单一等。针对这些问题,本文提出了进一步完善无形资产确认体系,适当引入多种计量方法等具体建议。
[Abstract]:At present, the publishing media industry in our country is affected by the market and policy, the development situation is very swift and violent, the competition within the industry will be more intense, and the external investment will be more active. As the main driving force of value creation in knowledge economy, intangible assets play an extremely important role in the management performance of publishing media enterprises. In order to improve people's understanding of intangible assets in this industry, it is necessary to find out the correlation between them and operating performance. At the same time, the recognition and measurement of intangible assets by enterprises will also affect the degree of attention and management level of intangible assets by managers, as well as the judgment of enterprise value by investors. At home and abroad, the existing research, rarely for the publication of the media this specific industry to explore. On the basis of summing up and absorbing the previous researches on intangible assets and combining the characteristics of Chinese media enterprises and the current accounting standards, this paper makes a theoretical analysis on the correlation between intangible assets and operating performance. On this basis, this paper makes descriptive statistics on the scale and proportion of intangible assets of listed publishing media companies in China, and then uses regression model to empirically test the correlation between the scale of intangible assets and the operating performance of companies. The results show that the proportion of intangible assets in Chinese publishing media enterprises is obviously larger than the average level of the whole industry, and there is a significant positive correlation between the scale of intangible assets and operating performance. And the contribution of unit intangible assets to operating performance is obviously greater than fixed assets. However, the empirical results are greatly influenced by the structure of intangible assets, so it can only be explained that the recognition and measurement of intangible assets by Chinese publishing media enterprises to some extent reflects the real scale, economic essence and function of intangible assets. But there is still room for improvement. This paper then makes a thorough investigation on the confirmation, measurement and disclosure of intangible assets of Chinese publishing media enterprises, and summarizes the existing problems by comparing them with the advanced enterprises of the same industry abroad. The accounting standards of intangible assets are not high, the scope of recognition is too narrow, and the measurement method is too single. Aiming at these problems, this paper puts forward some concrete suggestions, such as further perfecting the system of intangible assets recognition and introducing various metrological methods.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G231

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