联系我们

论文查询结果	返回搜索

论文编号：	6277
作者编号：	2120122552
上传时间：	2014/6/6 20:35:35
中文题目：	其他综合收益的列报和披露及其价值相关性研究
英文题目：	Research on Presentation and Disclosure of Other Comprehensive Income and its Value Relevance
指导老师：	周晓苏
中文关键字：	其他综合收益;列报和披露;价值相关性
英文关键字：	other comprehensive income;presentation and disclosure;value relevance
中文摘要：	2014年1月26日，《企业会计准则第30号——财务报表列报》经过修订后正式问世，对其他综合收益的列报披露进行了规范和完善，这标志着2009年颁布的《企业会计准则解释第3号》中的其他综合收益相关内容正式写入准则。在解释第3号中，第一次出现了在利润表上列报其他综合收益和综合收益总额的规定，是综合收益观在我国的正式引入。在此背景下，对其他综合收益的列报和披露相关规定及其价值相关性进行研究，具有比较重要的理论和现实意义。 本文梳理了其他综合收益理论的发展脉络，总结了我国企业会计准则与国际会计准则持续趋同的发展轨迹。针对我国关于其他综合收益的最新规定，本文通过比较分析的方法，详细探讨了该规定与美国和国际会计准则之间的差异，剖析了我国会计准则中关于其他综合收益仍然存在的不足之处。此外，本文从财务报告目标和财务信息质量等基本理论出发，论证了综合收益观以及列报披露其他综合收益的必要性和有用性。 为了考察其他综合收益列报的价值相关性，并检验《企业会计准则解释第3号》的实施效果，本文选取我国A股上市公司2010年至2012年的数据为样本，采用价格模型和报酬模型进行了实证研究。通过研究发现，其他综合收益具有价值相关性，并且随着年份的推移和上述改革的推进，价值相关性有一定的上升趋势。此外，通过将样本进行分组研究发现，在我国不同板块的上市公司中，其他综合收益的价值相关性存在差异；其他综合收益的价值相关性也受其相对金额大小的影响。通过实证检验，本文为我国相关准则和规定的实施效果提供了经验证据。 最后，根据上述规范研究和实证研究所得出的结论，结合我国经济环境和资本市场的发展现状，本文从准则制定者、财务报表提供者和会计信息使用者等角度出发，对其他综合收益如何更全面、更准确地提供会计信息提出了建议，旨在进一步提高其他综合收益的有用性和财务报表的明晰性，提高财务报表使用者利用其提供的信息优化投资决策的能力。
英文摘要：	January 1st, 2014, the ministry of finance issued the newly revised , in which the presentation and disclosure of other comprehensive income was regulated and bettered, which means the related content referred in the issued in 2009 was officially written down. In the , the ministry of finance demanded that other comprehensive income and total comprehensive income must be listed in the profit statement, which marked the official introduction of comprehensive income concept. Under such circumstance, the research on the regulation and value relevance of presentation and disclosure of other comprehensive income will be of great theoretical and practical meaning. The thesis systemizes the development path of other comprehensive income, then summarizes the developmental track of the accounting criteria in the domestic companies: it will maintain the sustained convergence to the international criteria. With the method of comparative analysis, the thesis discusses the difference between newly issued regulation about other comprehensive income at home and those in US and the international arena so as to reveal the problems and drawbacks in the presentation and disclosure of other comprehensive income in our accounting criteria. Besides, based on the theory of Objectives of financial reporting and financial information quality, the thesis also discusses the necessity and usefulness of the comprehensive income concept and its disclosure and presentation. In order to study the value relevance of the disclosure and presentation of comprehensive income and assess the effect of , the thesis takes the data of listed companies in A-share from 2010 to 2012 as sample and adopts the price model and return model in empirical research. The research result shows the value relevance of other comprehensive income and along with the propelling of reforms, the value relevance increases gradually. Besides, the group research on the data illustrates that for listed companies in different board, the difference in value relevance of other comprehensive income exists. The ratio between other comprehensive income and net profit also exerts influence on the value relevance. The empirical test in thesis has provided empirical evidence for the effect of related regulations. Finally, based on the conclusion from above normative and empirical research, under the background of economy environment and capital market status quo, from the perspective of Accounting Standard Setters, financial statement providers and accounting information users, the thesis proposes advice on how to provide more precise and accurate accounting information on other comprehensive income. Thus, it will improve the usefulness of other comprehensive income and the clarity of financial statement, accordingly information from other comprehensive income will increase the financial statement users’ ability on optimizing the capital investment.
查看全文：	预览  下载(下载需要进行登录)