本文選題：借款費(fèi)用 + 盈余管理　； 參考：《天津財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：2006年財(cái)政部發(fā)布的企業(yè)會計(jì)準(zhǔn)則增加了《企業(yè)會計(jì)準(zhǔn)則第17號——借款費(fèi)用》這一具體準(zhǔn)則,借款費(fèi)用的確認(rèn)、計(jì)量和披露有了規(guī)范的體系。新借款費(fèi)用準(zhǔn)則在允許資本化的資產(chǎn)范圍、借款范圍,借款費(fèi)用資本化的計(jì)算方法和溢折價攤銷等方面有了變化,這些變化帶來了相應(yīng)的經(jīng)濟(jì)后果,產(chǎn)生了新的盈余管理空間,影響到企業(yè)會計(jì)信息披露的質(zhì)量。為應(yīng)對新準(zhǔn)則帶來的諸多變化,保證會計(jì)信息的真實(shí)、公允,建立健全內(nèi)部控制及其信息披露是企業(yè)的必經(jīng)之路。高質(zhì)量的企業(yè)內(nèi)部控制信息披露能否抑制借款費(fèi)用盈余管理行為是本文研究的重要內(nèi)容。 論文以借款費(fèi)用準(zhǔn)則改革為背景,分析總結(jié)國內(nèi)外對借款費(fèi)用、盈余管理和內(nèi)部控制信息披露的研究,確定了文章的研究內(nèi)容和框架；對比分析了新借款費(fèi)用準(zhǔn)則的變化,深入挖掘其可能產(chǎn)生的經(jīng)濟(jì)后果,剖析借款費(fèi)用盈余管理動機(jī)和手段,選取上市公司2008-2010年相關(guān)數(shù)據(jù)對借款費(fèi)用分布情況進(jìn)行統(tǒng)計(jì)分析,采用實(shí)證研究方法,分析新準(zhǔn)則實(shí)施后借款費(fèi)用資本化和盈余管理情況；根據(jù)實(shí)證結(jié)果,結(jié)合我國上市公司借款費(fèi)用內(nèi)部控制信息披露狀況的分析,研究內(nèi)控信息披露質(zhì)量對借款費(fèi)用盈余管理行為的影響,檢驗(yàn)內(nèi)控信息披露的效果,為提出相應(yīng)的合理化建議提供了經(jīng)驗(yàn)證據(jù)。 研究表明,新準(zhǔn)則實(shí)施后,借款費(fèi)用盈余管理現(xiàn)象依然存在,但內(nèi)部控制信息披露質(zhì)量較高的上市公司,其盈余管理程度明顯降低。因此,企業(yè)建立健全內(nèi)部控制機(jī)制,提高內(nèi)部控制信息披露質(zhì)量,是提高會計(jì)信息質(zhì)量的重要途徑。
[Abstract]:In 2006, the Accounting Standards for Enterprises issued by the Ministry of Finance added the specific criterion of "Accounting Standards for Enterprises No. 17-borrowing costs", and the recognition, measurement and disclosure of borrowing costs had a normative system. There have been changes in the scope of assets allowed for capitalization, the calculation method of capitalization of borrowing costs, and the amortization of overheads. These changes have brought about corresponding economic consequences and created new room for earnings management. It affects the quality of accounting information disclosure. In order to deal with the changes brought by the new standards, to ensure the truth and fairness of accounting information, to establish and perfect internal control and information disclosure is the only way for enterprises. Whether the high quality internal control information disclosure can restrain the behavior of borrowing cost earnings management is an important content of this paper. Based on the reform of borrowing cost criterion, this paper analyzes and summarizes the research on borrowing cost, earnings management and information disclosure of internal control at home and abroad, determines the research content and framework of the paper, compares and analyzes the change of new borrowing cost criterion. In order to analyze the possible economic consequences, analyze the motivation and means of surplus management of borrowing costs, select the relevant data of listed companies from 2008 to 2010 to carry out statistical analysis on the distribution of borrowing costs, and adopt the empirical research method. This paper analyzes the capitalization of borrowing costs and earnings management after the implementation of the new guidelines, and, according to the empirical results, analyzes the information disclosure situation of the internal control of the borrowing costs of listed companies in China. This paper studies the effect of the quality of internal control information disclosure on the earnings management behavior of borrowing costs, tests the effect of internal control information disclosure, and provides empirical evidence for the corresponding rationalization suggestions. The research shows that after the implementation of the new standard, the phenomenon of earnings management of borrowing costs still exists, but the earnings management degree of listed companies with high quality of internal control information disclosure is obviously reduced. Therefore, it is an important way to improve the quality of accounting information by establishing and perfecting the internal control mechanism and improving the quality of internal control information disclosure.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51

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