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论文编号：	1243
作者编号：	2120071921
上传时间：	2009/6/12 9:03:52
中文题目：	成功贷款企业的财务特征研究——
英文题目：	The Study about Financial Char
指导老师：	周晓苏
中文关键字：	会计信息;决策有用性;贷款决策;<
英文关键字：	Accounting information;Decisio
中文摘要：	长期以来，债券市场在我国一直处于不发达的状态，企业的债务融资主要是来自于商业银行，银行成为了我国企业债权人的主体，是会计信息的一个主要服务对象，债权人的贷款决策与投资人的投资决策相比存在较大的差异。因此，通过分析会计信息在贷款决策中的作用，阐述会计信息如何发挥作用，以提高会计信息的决策有用性，具有重要的理论和现实意义。 本文分别以沪深两市2003年1175家上市公司，2004年1225家上市公司，2005年1274家上市公司数据为样本，通过遗传分析方法归纳了2003-2005年各年从银行成功获得贷款的上市公司及未成功获得贷款的上市公司所具有的财务特征，通过对这两类上市公司财务特征的对比分析，总结出会计信息在债权人贷款决策中的作用。 本文的研究发现：债权人侧重选择那些盈利能力，发展能力较强且资金流动状态稳定的企业作为放贷对象，并且发现在2004至2005年中，上市公司的所有权性质并未影响债权人的贷款决策。针对债权人的这种行为规律，本文认为若要使得债权人在决策中能通过会计信息尽可能地减小风险，令会计信息具备更高的有用性，提高会计信息的可靠性，可比性和会计政策的谨慎性和计量方法的客观性，将对债权人决策相关的信息产生重要的影响。
英文摘要：	In a long time, the bond market in China had been in the undeveloped state, enterprise debt financing is mainly from commercial banks, the banks are the main creditors for Chinese enterprises and are the main service objects of accounting information, there are big differences between credit decision-making and invest decision-making. Consequently，it certainly has academic and practical significance that we enhance the credit decision-making serviceability by the means of analyzing the inconsistency of supply and demand and expatiate how accounting information work under such a condition. We choose 1175, 1225, 1274 public companies listed in Shanghai and Shenzhen Stock Exchange from 2003 to 2005 each year as samples. Through the Genetic Algorithms method, we summarized the financial characteristics of the listed companies which got the loans from the banks and did not have the loans from the banks. Through comparing the financial characteristics of these two types of listed companies, we summarized the affection about accounting information in credit decision-making. We found that: creditors wanted to loan the capital to the enterprises which have excellent profitability, strong ability to develop and normal capital flow state. In 2004-2005, the ownership of the listed company did not affect the loan decision of Creditors. According to the creditor behavior rule, we think that if we want to reduce risk of credit decision-making through accounting information as possible, making the accounting information has higher usefulness; improving the reliability of accounting information and the prudent accounting policies and measurement methods has important influence on credit decision-making.
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