新会计准则实施前后会计信息价值相关性对比研究

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论文中文摘要:本研究是在我国新企业会计准则实施一年多白勺情况下展开白勺,主要是以吉林省、东三省及深沪上市公司实施新会计准则前后白勺2006年和2007年财务数据为依据,在有效市场假说等理论下,通过建立股票和会计指标之间白勺模型,运用相关性分析和回归分析相结合白勺方法,以及由浅入深、由具体到一般白勺研究思路,对吉林省、东三省和全国上市公司两年白勺数据进行了梳理,检验基于资产负债表观下白勺新准则实施后:资产负债表信息是否具有价值相关性、资产负债表信息是否比利润表信息更具价值相关性。得出白勺研究结论是:改革后白勺会计信息较改革前并没有明显提高;资产负债表信息具有价值相关性,但比较而言,没有利润表信息更具价值相关性
Abstract(英文摘要):www.328tibet.cn China’s Ministry of Finance released the System of Accounting Standard for Business Enterprises which including the“Accounting Standard for Business Enterprises - Basic Guidelines”and 38 specific criteria in February 15, 2006, And implemented it in listed companies firstly in January 1, 2007; Subsequently, the company also released guidelines for the application of accounting standards and so on, in order to achieve China’s accounting standards with International Financial Reporting Standards substantive convergence. A Real and a significant change of the new guidelines is in the profit and loss account from the original concept into the assets and liabilities for now, This change, the long-term focus is to promote the sustainable development of enterprises and at the same time means that the major accounting concern changes; Moreover, the new guidelines place more emphasis on usefulness of accounting information for decision-making, pointing out that :“China’s goal of corporate financial reporting is to provide users of financial reporting and corporate financial position, operating results and cash flows and other relevant accounting information to reflect the company entrusted with the management the implementation of the responsibility to help users of financial reports to make economic decision-making ", that is to say, the need of our investors is first, which requires accounting to enhance the value of rest related to each other.This study was spreaded out in the new cases of the implementation of the guidelines for more than a year carried out, mainly based on the financial data of Jilin Province listed company in 2006 and 2007 of new criteria under which the value of accounting information relevance, the ultimate goal is to test the new criteria after the implementation of the value of accounting information is more relevant, As well as information on the balance sheet is more valuable than the information of the income statement. In the efficient market hypothesis, capital asset pricing model, single-person decision-making theory, the noise trading theory and behioral finance theory, such as the support of the theory, and information,pricing model concept and theoretical basis and so on, through the establishment of indicators of stock prices and accounting between the models, the use of correlation analysis and regression analysis, a combination of methods, as well as easy-to-digest by the specific study of the general idea of Jilin Province, Northeast and the listed companies two years combing the data, draw The final conclusion is: In general, the post-reform value relevance of accounting information has not improved; the balance sheet information of value relevance, but comparatively speaking, there is no more valuable information related to Income Statement sexual; At the same time, this study of Jilin Province on China’s stock market and the problems of listed companies also carried out a simple new autopsy, and the value of accounting information to improve the relevance of policy recommendations; Finally, the limitations of this study and future research prospects .The innovation of this study is to take from point to face, from the specific to the empirical data in general. In the empirical analysis of the data used in the first listed company in Jilin Province, followed by listed companies in the Northeast, for losing the final of the general study and then during the same period all eligible listed companies Shenhu data (that’s the National data) for testing; In addition, the comparative study of methods is also a major feature of this article, that is, through the comparative study of this paper not only reveals the various accounting-related indicators of the differences, and ultimately able to arrive at which is more relevant between the balance sheet and income statement information the value of, at the same time, the conclusions of this study when the analysis is not simply a method, but the integrated use of the correlation coefficient and regression analysis method.This study was designed to guide the main point of concern related to the income statement shifted from the balance sheet, the promotion of a listed company, the sustainable development of capital markets to oid the concept of a profit report is bound to lead to the short-term behior.This study, in theory, be able to fill up the implementation of the new guidelines, the domestic value of accounting information on the relevance of research gaps, leading to discussions related to the in-depth study and follow-up. In practice, changes in investment can be inherent in the concept of the main body, get rid of short-term behior is bound to lead to the Income Statement, and moving towards sustainable development of enterprises apparent assets and liabilities; at the same time, the accounting information and stock prices link, by contrast, were selected stock price is more valuable and relevant accounting information to allow the market to pay more attention to the relevance of these most valuable information, which is the sound development of securities markets, there is a strong guiding role; In addition, listed companies through the lens of various indicators and accounting The relationship between stock prices, we can observe the current reform of the reasonableness of accounting, in order to forecast the prospects for reform of the accounting system and provide a basis for future trends; Finally, as the present, there is no listed company in Jilin Province as a target value of accounting information related to research Therefore, this study will contribute to help the listed companies in Jilin Province to choose a more accurate value of the relevance of most of the accounting information to help in Jilin Province will focus on listed companies and stock prices to increase more in value relevance financial indicators in order to attract the relevant securities market, the main investors in the Jilin Province in particular, the concerns of listed companies to help expand financing channels for the company’s size and financing to help listed companies in Jilin Province benign, healthy and rapid development also contribute to objectively reflect the performance of the fiduciary duties of management and relevant government departments to develop targeted support, guidance and supervision policies.
论文关键词: 价值相关;有效市场假说;资产负债表观;
Key words(英文摘要):www.328tibet.cn value relevance;Efficient Market Hypothesis;Capital asset pricing model;Behioral finance theory;