论文部分内容阅读
本文以2008年沪深股市发行A股的公司为样本,对我国上市公司会计政策组合选择与成本费用的相关性进行了检验。结果发现:会计政策选择与管理费用、公允价值变动损益具有很强的相关性,但与营业成本的相关性不显著。会计政策选择中摊提费用的处理方法极大的影响了管理费用的高低;公允价值变动损益(绝对值)的高低取决于企业的会计政策是否较多地采用了公允价值计量,表现为是否较多地确认了交易性金融资产、投资性房地产后续计量模式是否较多地选择了公允价值计量。此外,偿债能力弱的公司和高盈利公司会通过尽量多的发生管理费来向下操纵盈余,大亏公司也将公允价值变动损益当作大清洗的手段。无一例外的营业成本、管理费用和公允价值变动损益都受资产规模的影响。
This paper examines the correlation between the choice of accounting policies and the cost of listed companies in China based on the sample of A shares issued by Shanghai and Shenzhen Stock Exchanges in 2008. The result shows that there is a strong correlation between the choice of accounting policies and the management expenses and the changes in the fair value, but the correlation with the operating costs is not significant. The disposal method of the amortization expenses in the selection of accounting policies has a great impact on the management expenses; the profit and loss (absolute value) of the changes in the fair value depends on whether the accounting policies of enterprises adopt the fair value measurement more, Many confirmed the transactional financial assets, investment real estate follow-up measurement model is more selected fair value measurement. In addition, companies with weak solvency and highly profitable companies will try to steer their earnings downward by making as many managerial expenses as possible. The big loss companies also consider the profit and loss of changes in fair value as a means of mass cleaning. Without exception, operating costs, management fees and changes in fair value gains and losses are affected by the size of the assets.