發(fā)布時間：2018-03-20 16:41

  本文選題：建筑行業(yè)　切入點：借款費用資本化　出處：《北京交通大學》2014年碩士論文　論文類型：學位論文

【摘要】：建筑行業(yè)是國民經(jīng)濟的重要物質生產(chǎn)行業(yè),主要是專門從事土木工程、房屋建設和設備安裝以及工程勘察設計工作的生產(chǎn)部門。其產(chǎn)品包括各種工廠、礦井、鐵路、橋梁、港口、道路、管線、住宅以及公共設施的建筑物、構筑物和設施。建筑業(yè)是吸納就業(yè)的重要行業(yè),對關聯(lián)產(chǎn)業(yè)得發(fā)展有巨大帶動力,可以吸收大量的消費資金,對國民經(jīng)濟的發(fā)展有一定的調節(jié)作用,因此,建筑業(yè)是國民經(jīng)濟的重要物資生產(chǎn)部門。 本文計劃從實證角度分析借款費用資本化政策對建筑行業(yè)上市公司的影響,以國泰安數(shù)據(jù)庫中企業(yè)為樣本,通過對上述上市公司財務報表的解讀,完成對下列三個核心問題的探索：企業(yè)當期資本化的借款費用及當期用于計算確定借款費用資本化金額的資本化率,是否在年報中披露,并以何種形式披露。借款費用資本化理論上是否可以實現(xiàn)盈余管理,并間接影響企業(yè)信用評級情況。公司現(xiàn)實中是否通過借款費用資本化達到盈余管理的目的。借款費用資本化對建筑行業(yè)而言,是否影響到了企業(yè)的融資規(guī)模。 本文擬采用的研究方法包括文獻閱讀法以及控制變量下的回歸分析法,通過閱讀文獻,了解借款費用資本化的具體實施情況與企業(yè)的做法,同時通過實證研究,使用借款費用資本化前的會計政策重新核算借款費用資本化準則涉及的項目,以借款利息、資本化利息等相關項目為自變量,企業(yè)債務融資量為因變量,通過回歸分析,驗證本文的結論。
[Abstract]:The construction industry is an important material production industry of the national economy, mainly specialized in civil engineering, housing construction and equipment installation, engineering survey and design work. Its products include various factories, mines, railways, bridges, The buildings, structures and facilities of ports, roads, pipelines, housing and public facilities. The construction industry is an important sector to absorb employment. It has a huge driving force for the development of related industries and can absorb a large amount of consumer funds. Therefore, the construction industry is an important material production department of the national economy. This paper intends to analyze the impact of the capitalization of borrowing costs on listed companies in the construction industry from an empirical perspective, taking the enterprises in Cathay's database as a sample, through the interpretation of the financial statements of the listed companies mentioned above. To complete the exploration of the following three core issues: the borrowing cost of the current capitalization of the enterprise and the rate of capitalization used to calculate the amount capitalized in the current period are disclosed in the annual report, Whether the capitalization of borrowing costs can theoretically achieve earnings management, And indirectly affect the enterprise credit rating. In reality, whether the company through the capitalization of borrowing costs to achieve the purpose of earnings management. To the construction industry, whether the capitalization of borrowing costs affects the financing scale of the enterprise. The research methods to be adopted in this paper include literature reading and regression analysis under control variables. Through reading the literature, we can understand the specific implementation of capitalization of borrowing costs and the practice of enterprises, and at the same time, through empirical research, Using the accounting policy before the capitalization of the borrowing costs, the items involved in the criteria of capitalization of the borrowing costs are recounted. The related items, such as borrowing interest, capitalized interest, and so on, are taken as independent variables, and the amount of enterprise debt financing is taken as the dependent variable, and the regression analysis is carried out. Verify the conclusion of this paper.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.92

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