【作者】 吴静；

【导师】 石本仁；

【作者基本信息】 暨南大学 ， 会计学， 2009， 硕士

【摘要】 高质量的会计准则是促使会计信息有用性提高的前提保证。2006年2月,财政部发布了《企业会计准则2006—无形资产准则》,新准则对无形资产的定义、使用范围、会计处理和披露要求等诸多方面进行了修订。本文拟检验新无形资产准则的实施是否使会计信息更加准确地反映无形资产的价值,新准则框架下披露的无形资产信息是否显著提高了会计信息有用性。从这个角度来说,本文具有一定现实意义。本文首先运用Ohlson模型对准则变动期间,即2005—2007年间中国A股上市公司的会计年报数据进行实证检验,观察近年来会计信息有用性的整体水平,为下一步实证研究奠定基础。接着,为了对比放大无形资产准则对会计信息有用性的作用,本文创新性设计高低无形资产组,剔除了除无形资产准则以外其他准则对会计信息有用性的影响。最后本文在Ohlson模型基础上进行调整,对分组样本进行回归分析以检测新无形资产准则对会计信息有用性的影响效果。研究发现:1、2005—2007年我国的会计信息的有用性得到稳步的提高;2、新会计准则的颁布实施提高了会计信息的有用性,但新无形资产准则对会计信息有用性的影响效果却不明显;3、研发费用的信息首次纳入会计准则的披露要求,但上市公司的执行情况不佳,投资者没能给予区别关注。更多还原

【Abstract】 The high quality of accounting standards is the premise for improving the usefulness of accounting information.In February 2006,the ministry of finance issued enterprise accounting standard guidelines for 2006 - intangible assets.The new rules of intangible assets were revised on the definition,accounting process and disclosure requirements etc.This paper tests under new rules of intangible assets whether the accounting information more accurately reflect the value of intangible assets;under the new criteria framework whether the disclosure information of intangible assets is remarkably enhance the usefulness of accounting information.From this perspective,this paper has certain practical significance.Firstly,by using Ohlson model,we test data gathered in annual report of China A-share listed companies from 2005 to 2007 and the result of empirical research show that overall the usefulness of accounting information is getting improved in recent years,.Then,in contrast to enlarge the effect to the usefulness of accounting information brought by new rule of intangible asset,we creatively design group test to eliminate other effect to the usefulness of accounting except intangible assets.Finally,after adjusting Ohlson model to suit the purpose,we test the data of samples for showing the influence to the usefulness of accounting information brought by new rule of intangible asset.We found that:1、During the year of 2005-2007 the usefulness of accounting information in China is getting improved steadily;2、The new accounting standards promulgated for implementation improve the usefulness of the accounting information,but the effect to the usefulness of accounting information brought by new rule of intangible asset is not obvious;3、The disclosure of R&D information is firstly include in the disclosure rule of accounting,but the implementation of listed companies is far from satisfaction and investors don’t pay any special attention.更多还原