公允价值对上市公司会计信息相关性影响的实证分析毕业论文.docVIP

毕业论文 （20_ _届） 公允价值对上市公司会计信息相关性影响的实证分析 摘 要 财政部于 2006 年 2月发布的新会计准则体系，是对原有会计准则体系一次较大变动和调整。新会计准则的制定和实施适应了我国市场经济发展的需要，同时，该准则体系中重点引入的公允价值计量模式，更体现了我国会计界同国际趋同的态势。我国新会计准则正式实施已经三年多，关于公允价值对会计信息相关性影响的实证研究越来越多，大多数实证研究文献都在分析新会计准则实施以后公允价值的引入是否提高了会计信息质量相关性，三年多新会计准则的施行为国内学者进行实证研究提供了丰富的数据基础。 本文以汽车制造业上市公司为例，运用描述性分析、偏相关分析、线性回归分析的方法，对汽车制造业上市公司2003年—2009年七个会计年度年报的数据进行研究，得出了公允价值计量有利于提高会计信息的相关性。具体得出了四项结论，即公允价值的应用提高了财务信息的质量表现在每股净资产和每股收益对股价的解释能力在公允价值应用之后有所提高；公允价值应用后每股收益对股价的影响小于每股净资产对股价的影响； 每股净资产对股价的影响程度与每股收益对股价的影响程度的位次发生了交换；新会计准则对提高会计信息的相关性还是有限的，其原因是我国资本市场还不够完备，法律法规还不够健全，股价受到内幕信息的影响还是比较严重。为此对我国如何有效地实施公允价值这一计量模式提出了相应的对策建议。 关键词：Abstract The new accounting standards released by ministry of Finance in February 2006, is a great change and adjust in the before accounting standards. The formulation and implementation of the new standards needs the development of market and economy in China, and at the same time, the fair value measurement model that the standard system focuses into, more manifests with the convergence situation of international and Chinese accounting. Before the new standards issued, there are a lot of normative research about fair value, and value relevance in China, but empirical research is very few. The new enterprise accounting standard has been formally implemented more than three years, there are more and more empirical study about the correlation influence of the fair value to the accounting information, most empirical studies are studying whether the fair value improved the quality correlation of accounting information, after the implementation of new accounting standards, more than three years of new accounting standards implementation provides a rich data base for domestic scholars for empirical research. In this paper, automobile manufacturing listed company, for example, the use of descriptive analysis, partial correlation analysis, linear regression analysis, listed the automotive industry in 2003 -2009 Annual Report accounting data, obtained fair value will help im