【作者】 李华；

【导师】 潘立生；

【作者基本信息】 合肥工业大学 ， 会计学， 2010， 硕士

【摘要】 2006年2月15日财政部正式公布了包括1项基本准则和38项具体准则在内企业会计准则体系——《企业会计准则》,并规定自2007年1月1日起在上市公司范围内实施。现行会计准则不仅适应了市场经济发展的要求,而且实现了与国际财务报告准则的趋同,它涵盖了企业各类经济业务,标志着我国独立实施的会计准则体系基本建立起来。现行会计准则强化了为投资者提供与决策更相关,更有用的会计信息的新理念,为了规范和控制企业对利润的人为操纵、提高会计信息的质量,现行会计准则大幅度压缩了会计估计和会计政策的选择项目,限定了企业利润调节的空间范围。高质量的会计准则是高质量的会计信息的重要保证,而高质量的会计信息不但能够引导资源进行有效配置,而且还可以帮助公司管理者进行投资决策。公允价值的引入是现行会计准则的最大亮点,公允价值计量早在1998年就曾被引入我国会计准则,而后准则制定者担心其在实际应用过程中可能会因受到主观人为因素影响较大而导致会计信息可靠性的丧失,在2001年又将其废止。此次会计准则在与国际准则趋同的形势下大面积地重新引入公允价值计量,理论上有助于提高上市公司会计信息的相关性,但同样也面临着可能被上市公司管理层滥用而沦为利润操纵的工具的风险。因此,现行会计准则的实际应用效果如何,成为了实务界和学术界关注的焦点。本文以A股上市公司为研究样本,以2004、2005、2007、2008年的数据为对照样本,同时采用报酬模型和收益模型,分别从会计报表整体的价值相关性和公允价值计量的价值相关性两个方面对会计准则的价值相关性进行实证分析,研究结果表明:(1)现行会计准则的实施提高了会计信息整体的价值相关性,但是利润表信息的价值相关性依然强于资产负债表信息的价值相关性,并没有如准则制定者所预期的那样,资产负债表观代替利润表观。(2)公允价值计量相对于历史成本计量具有增量信息含量,有更强的价值相关性。更多还原

【Abstract】 February 15, 2006, Ministry of Finance announced a set of accounting standards system——《Enterprise Accounting Standards》,which including a basic accounting standards and 38 specific principles. And this system was implemented on January 1, 2007.The promulqation and implement of Existing accounting standards response to the requirements of the development of market economy,and achieve with IFRS convergence.Reporting Standards, which covering various categories of enterprise’s economic operations, indicates that China’s accounting standards system independent.Existing accounting standard Strengthens the standards for the investors and provids more relevant accounting information. Existing accounting standards compressed present accounting estimates and accounting policy options limits the spatial extent of corporate earnings adjustment,improveing quality of accounting information.The analysis illustrate that high-quality accounting standard is the most important quarantee for high-quality accounting information.And high-quality accounting information.can help the management to make investment decisions.fair value is the biggest bright spot of existing accounting standards.As early as 1998,fair value was introduced in Chinese accounting standards,then standard-setters were afraid of fair value may be influenced by subjective human,which Lead to the loss of the reliability of accounting information,so fair value was repealed in 2001.Now,in order to converge with international norms,standard-setters reintroducted fair value in a large-scale.In theory,this act will help to improve the relevance of accounting information of listed companies,but at the same time, fair value may become the tool of profit manipulation of management of listed companies.Therefore,the practical application’s effective of existing accounting standards is the focus of Practitioners and academics.In this paper, A share listed companies as samples to 2004,2005,2007,2008 to the data for the control sample, inculcate price modele and return model, Paper analysis the overall value relevance of accounting statements and the fair value of the value relevance , the results as follows:(1) the implementation of the existing accounting standards improved the overall value of accounting information relevance, but the value relevance of the income statement information related balance sheet remains stronger in the value relevance of the information, not as guidelines expected, the apparent place of the income statement of assets and liabilities concept.(2) fair value related to the historical cost measurement incrementals value relevance ,having a stronger value relevance.更多还原