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论文编号：	3190
作者编号：	2120092326
上传时间：	2011/6/3 15:56:11
中文题目：	企业投资规模迅速扩大对我国财务报告
英文题目：	Research on the impact of rapid investment expansion of Chinese enterprises on statements opacity
指导老师：	边泓
中文关键字：	长期股权投资 透明度 会计驱动交易 债务融资需求 商业银行
英文关键字：	long-term equity investments opacity accounting-driven investment liability financing demand commercial banks
中文摘要：	在2006会计准则实施之后，长期股权投资在我国上市公司总资产中所占有的比例发生了大幅度的提高，针对这一现象本文以我国19个行业的A股上市公司为样本数据，分析了2006准则实施前后19个行业财务报告透明度的变化，并对透明度的影响因素做出了研究。 本文分别以我国部分新兴行业快速发展和金融工具会计准则的变化这两个角度，分析了企业债务融资动机和会计驱动交易动机，以之为基础提出本文的假设。研究结果发现，由投资规模扩大导致的债务融资动机是使得贷款企业的信息透明程度下降的主要影响因素。依据本文的分析，这种状况出现与2006会计准则中有关金融工具会计的确认标准上过于宽松有关，这种放宽虽然更加符合实质重于形式的原则，但同时为企业提供了进行会计驱动交易的空间。研究同时发现06年会计准则对未实现损失和利得单独列示的规定则有助于财务报告透明度的提高。 针对2008年金融危机的出现，本文将我国的金融行业纳入研究范畴，研究发现银行业的财务报告透明度与贷款企业的信息透明度呈现出明显的正相关关系，近几年我国商业银行财务报告透明度有所下降。 对于研究发现的问题，本文结合我国目前经济发展的具体情况，提出了建议。本文通过调整对长期股权收益确认的会计处理方法和对上市公司投资对象进行强制性审计，有助于防范我国的金融风险。在会计信息的披露方式方面，应进一步加强对由公允价值计量而形成的未实现利得和损益的披露，以提高会计信息的决策有用性。
英文摘要：	After the implemention of accounting principle in 2006, the proportion of long-term investment in total assets increased rapidly, according to the phenomenon, this paper uses a sample of listed companies in 19 industries, attempting to research the factors that affects the opacity. This paper analyses liability financing demand and accounting-driven investment from two aspects which includes that the rapid development of emerging industry and the variation of accounting principle in 2006.After the analysis, this paper comes up with the hypothesis. The results show that the opacity of borrowing companies increases as the liability financing demand increases. According to this paper, the increase of opacity also results from the amplification of the application of confirming standard of financial instruments accounting. Although the amplification applies with the principle of substance over form, but it provides the listed companies with the opportunities of accounting-driven investment. But the opacity declines with the implemention of separately listing of unrealized gains and loss. We believe that adjusting the revenue recognition method of long-term equity investments and requiring mandatory auditing of the long-term equity investment targets of listed companies would help avoid China’s financial risk. As for the disclosure way of accounting information, This paper suggests that we should strengthen the implemention of separately listing of unrealized gains and loss so that the usefulness of the accounting information can be improved.
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