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论文编号：	1787
作者编号：	2120082069
上传时间：	2010/6/9 10:07:21
中文题目：	公允价值计量偏好对利益相关者的利益均衡的影响分析
英文题目：	The Impact Analysis on Preference of Fair Value Measurement and Interest Balance of Stakeholders
指导老师：	陆宇建
中文关键字：	利益相关者;公允价值计量;利益均衡度;公允价值计量偏好
英文关键字：	Stakeholders; Fair Value Measurement;The Degree of Interest Balance;The Degree of Fair Value Measurement Preference
中文摘要：	公允价值计量是目前国际上的研究热点，是会计学界和企业实务界关心的重要问题之一。利益相关者理论为企业理论的发展注入了新的活力，满足利益相关者的利益要求，实现利益相关者的利益均衡是利益相关者理论的核心内容之一。本文创造性地将两者联系起来进行研究。 本文以现代契约论和现代产权论为基础，并借鉴了关于利益相关者的界定和分类的相关研究，将股东，管理者和员工作为企业的核心利益相关者，而供应商，分销商，债权人和政府作为企业的蛰伏利益相关者，分别研究了总体利益相关者，核心利益相关者和蛰伏利益相关者的利益均衡程度。公允价值计量具有一定的选择权，成为企业管理者进行盈余管理的重要手段之一。采用公允价值计量生成的会计信息具有一定的经济后果，这种经济后果会首先作用于管理者，并通过管理者来影响企业的其他利益相关者的利益要求和利益实现，从而影响利益相关者之间的利益均衡。基于以上的理论分析，本文认为上市公司越偏好于公允价值计量，利益相关者的利益均衡程度会越低。并借鉴物理学中熵的理论，用熵来衡量利益相关者已实现的利益均衡，以熵极值来表示利益均衡的最佳状态，并将二者相除构造出了本文所要研究的变量——利益均衡程度。然后借鉴西方经济学中偏好的概念，用一个相对数来表示，分子用采用了公允价值计量的“公允价值变动损益”和“资产减值损失”表示，分母则用企业当期的“净利润”来表示。接着本文以利益相关者的利益均衡度和公允价值偏好度为因变量和自变量，构建了三个模型。以此为基础，利用2007年和2008年中国上市公司的数据，采用多元线性回归的方法分别研究了公允价值计量偏好与总体利益相关者利益均衡度，核心利益相关者的利益均衡度和蛰伏利益相关者的利益均衡度之间的相关性，检验了前面理论分析中的结论。 本文的研究发现我国上市公司公允价值计量的偏好会对总体利益相关者和蛰伏利益相关者的利益均衡产生一定的影响，这一发现不仅拓宽了利益相关者理论的研究范围，同时也丰富了我国公允价值计量偏好的相关文献。为实现利益相关者利益均衡提供了会计政策选择的视角，上市公司应当综合考虑各方利益相关者的利益要求选择适当的会计政策来实现利益相关者的均衡。
英文摘要：	At present, the international research focuses on fair value, fair value measurement is one of the important issues for academics and entrepreneurs. Stakeholder theory has injected new vitality to the theory of the firm. The core content of the stakeholder theory is to meet the interest requirements of stakeholders and achieve balance between the stakeholders. This dissertation describes the theoretical basis of stakeholders including modern contract theory and modern property rights theory. Then, this dissertation reviews the definition and classification of the stakeholders. Shareholders, managers and employees are the core stakeholders, the dormant stakeholders include suppliers, distributors, creditors and governments.This dissertation would study the balance degree of core stakeholder and the balance degree of dormant stakeholders.Fair value measurement has right to choose, which become an important way to manage earnings. The information generated by the fair value measurement has some economic consequences. The economic consequences will have a direct impact on the manager. The changes of manager would affect the other stakeholders to achieve the interests requirement.Based on the above theoretical analysis, listed companies more prefer the fair value measurement, the lower degree of interest balance will be. After theoretical analysis, this dissertation draws on the theory of entropy, the entropy means interest balance achieved, the extreme entropy means full interest balance,the achieved interest balance divided by the extreme interest balance is regarded the degree of interest balance. According to the definition of preference in western economics, the degree of fair value preference is constructed. Then the degree of interest balance and the degree of fair value measurement preference are the dependent variable and independent variables separately, three models are built. On this basis, this dissertation studies the correlation between the degree of fair value preference and the degree of interest balance using financial data of listed companies in China. This dissertation found that the degree of fair value preference have some influence on the degree of interest balance. This discovery not only broadens the scope of stakeholder theory, but also enriches literatures about fair value. To achieve the interest balance of stakeholders would provide the perspective of accounting policy choice, listed companies should pay more attention to the interests of stakeholders, and the managers should select appropriate accounting policies to achieve interest balance of stakeholders.
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