本文選題：物流企業(yè) + 金融資產(chǎn)公允價(jià)值　； 參考：《物流技術(shù)》2014年13期

【摘要】：針對(duì)更改公允價(jià)值變動(dòng)呈報(bào)方式會(huì)對(duì)上市物流企業(yè)財(cái)務(wù)報(bào)告可讀性和會(huì)計(jì)信息透明度產(chǎn)生影響的問(wèn)題,綜合分析了金融資產(chǎn)公允價(jià)值變動(dòng)呈報(bào)方式變化的影響,構(gòu)建了一組價(jià)值相關(guān)模型和收益相關(guān)模型,檢驗(yàn)金融資產(chǎn)公允價(jià)值變動(dòng)呈報(bào)方式對(duì)會(huì)計(jì)信息價(jià)值的影響。研究結(jié)果證明,在利潤(rùn)表中增加金融資產(chǎn)公允價(jià)值變動(dòng)數(shù)據(jù)能夠增強(qiáng)會(huì)計(jì)信息價(jià)值,能夠顯著提高財(cái)務(wù)報(bào)告的可讀性和顯著降低投資者估值成本,為完善會(huì)計(jì)準(zhǔn)則提供參考。
[Abstract]:Aiming at the problem that changing the reporting mode of fair value change will have an impact on the readability of financial report and the transparency of accounting information of listed logistics enterprises, this paper comprehensively analyzes the influence of the change in reporting mode of fair value change of financial assets. A set of value-related models and revenue-related models are constructed to test the impact of the change of fair value of financial assets on the value of accounting information. The results show that increasing the fair value data of financial assets in the income statement can enhance the value of accounting information, improve the readability of financial reports and reduce the cost of investors' valuation, and provide a reference for the improvement of accounting standards.
【作者單位】： 浙江工商大學(xué)統(tǒng)計(jì)與數(shù)學(xué)學(xué)院;
【分類(lèi)號(hào)】：F232;F253.7
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本文編號(hào)：1830803