【作者】 胡伟；

【导师】 周嘉南；

【作者基本信息】 西南交通大学 ， 会计硕士（专业学位）， 2020， 硕士

【摘要】 2006年2月15日财政部令第33号发布,由此我国第一部《企业会计准则》诞生。新准则中企业研发支出的会计处理与之前相比变动较大,新准则的转变一定程度上避免了将研发支出全部费用化处理的缺陷,但同时研发支出的会计处理方式也成为一种新的盈余管理手段。国内学者对研发支出会计处理的研究还不够深入,现有的研究大多围绕研发支出会计处理与盈余管理动因、从理论上探讨研发支出会计处理的不足等,而针对公司在实务中如何利用研发支出会计处理进行盈余管理的研究较少,且这些研究大多是基于实证方向的研究,而关于案例分析的研究却不多。基于此,本文以万达信息的研发支出会计处理情况为案例,通过分析万达信息研发支出的异常情况及其背后的盈余管理手段、动机和影响,来研究软件与信息服务企业通过研发支出进行盈余管理的问题,并为相关企业和有关部门规范研发支出盈余管理提供措施和建议。软件与信息服务行业是国家实施创新驱动发展战略的关键行业之一,本文选择软件与信息服务企业为研究对象,对行业长期稳定发展以及国家战略良好实施有重要意义。本文采用理论研究与案例分析相结合的研究方法,理论研究方面,本文回顾并梳理了国内外的相关文献,对研发支出的概念、会计处理方式以及盈余管理的定义、手段、动机和影响均展开了理论论述,为之后的案例分析奠定理论基础;案例分析方面,本文首先对比分析了软件与信息服务企业研发支出的普遍性特点,其次结合公司2013年至2018年的年报以及其他披露资料,先对万达信息的研发支出会计处理和信息披露现状进行分析,其次剖析万达信息研发支出盈余管理现状、动因及影响,最后结合案例研究对软件与信息服务行业研发支出会计处理存在的问题提出相关建议,希望能在完善我国研发支出相关会计准则方面提出可供参考的意见。本文关于万达信息的案例研究得出以下结论:一是万达信息存在研发支出盈余管理的行为。二是万达信息研发支出盈余管理的动机主要有报酬契约动机、债务契约动机和收益平滑动机。三是万达信息利用研发支出资本化进行盈余管理虽然会使企业短期经营状况稳定,向市场释放正面信号,但有一定的财务隐患,不利于企业长期稳定运营和健康发展。四是现行研发支出会计处理准则存在诸多不足之处,可操作性不强,核算范围和披露相关规定不详细,研发支出计量相关性较弱,这些不足给企业提供了盈余管理的空间。针对上述问题,本文提出三点建议:一是企业应加强研发支出相关信息的披露,二是完善研发支出会计政策,三是加强内外部监督。更多还原

【Abstract】 On February 15,2006,the ministry of finance issued order no.33,the first "accounting standards for business enterprises" was born,the new standards in the enterprise R&D expenditure accounting treatment compared with the previous changes.To some extent,the change of the new standard avoids the defect of completely expensed R&D expenditure,but at the same time,the accounting treatment of R&D expenditure also becomes a new means of earnings management.Domestic scholars in the study of R&D expenditure accounting treatment is not enough,most of the existing research on R&D expenditure accounting treatment and surplus management motivation,theoretically discusses the shortage of the R&D expenditure accounting treatment,etc.,and in practice how to make use of research and development spending of the company accounting earnings management research is less,and most of these studies are based on the direction of the empirical research,the research on case analysis.Based on this,this article to Wonders Information of R&D expenditure accounting treatment as a case,through the analysis of the abnormal situation of Wonders Information research and development spending and means of earnings management,motivation and influence,to study the software and information service enterprise through the research and development spending earnings management problems,and for related enterprises and relevant departments of the standard research and development spending surplus management measures and Suggestions.The software and information service industry is one of the key industries for the country to implement the innovation-driven development strategy.This paper chooses software and information service enterprises as the research object,which is of great significance to the long-term stable development of the industry and the good implementation of the national strategy.In this paper,by adopting the combination of theoretical research and case analysis research methods,theoretical research,this paper review and combed the related literature at home and abroad,the concept of R&D spending,accounting treatment,and the definition of earnings management,means and basic theories of motivation and effects were opened,for after the case analysis to lay the theoretical foundation.Case analysis,this paper first analysis the universality of software and information service enterprise R&D spending,secondly combining the company from 2013 to 2018,annual report and other disclosure information,first R&D expenditure accounting treatment of Wonders Information and analyzing the present situation and problems of information disclosure,secondly analyze the Wonders Information research and development spending surplus management present situation,the motivation and influence,finally combining with the case study of software and information service industry R&D expenditure accounting treatment problems put forward relevant Suggestions,hoping to perfect our country the accounting standards on R&D spending for reference opinions are put forward.This paper draws the following conclusions from the case study of Wonders Information: firstly,Wonders Information has the behavior of earnings management of R&D expenditure.Secondly,the motivation of earnings management of Wonders Information R&D expenditure mainly includes the motivation of reward contract,the motivation of debt contract and the motivation of income smoothing.Third,Wonders Information USES the capitalization of R&D expenditure to conduct earnings management.Although it will make the company stable in the short term and send a positive signal to the market,it has certain financial hidden trouble,which is not conducive to the long-term stable operation and healthy development of the company.Fourthly,there are many deficiencies in the current accounting treatment standards for R&D expenditures,which are not strong in operability,lack of detailed accounting scope and disclosure related provisions,and weak in the measurement of R&D expenditures,which provide enterprises with room for earnings management.In view of the above problems,this paper puts forward three Suggestions: first,enterprises should strengthen the disclosure of relevant information of R&D expenditure;second,improve the accounting policy of R&D expenditure;third,strengthen internal and external supervision.更多还原