【摘要】：評估師的估值判斷會受到價值相關(guān)信息披露的清晰度和透明度的影響。綜合收益作為全面反映企業(yè)財務(wù)業(yè)績的指標，日漸成為評估人員在做出評估判斷時所必須考慮的因素。因此識別綜合收益披露形式對評估判斷的影響成為必要。 首先界定了評估判斷的概念，厘清了其與會計判斷、審計判斷的關(guān)系，從而指出各種綜合收益披露形式對評估判斷的影響。在此基礎(chǔ)上通過在全國發(fā)放調(diào)查問卷的形式，對目前中國評估師對綜合收益以及評估判斷的基本認識做了調(diào)查分析。然后設(shè)計了一個3×2（綜合披露形式×盈余管理水平）的實驗，選取了一個具有四年連續(xù)報表的樣本公司，通過將綜合收益披露在附注、所有者權(quán)益表和利潤表中實現(xiàn)披露形式的不同，，并設(shè)計了一個盈余管理水平。根據(jù)評估師對六種組合條件下的股票價格估計結(jié)果，利用方差分析原理檢驗了所提出的四個假設(shè)。進而分析了評估師對該報表質(zhì)量的評價以及對該公司年凈收益增長率估計的結(jié)果，報表的評價分別從清晰性、可靠性、信息反映績效的真實性、未來的增長能力以及凈收益的質(zhì)量這五個角度來度量的。 實驗結(jié)果表明目前在中國不同的綜合收益披露形式對評估判斷的影響沒有顯著差別，這個結(jié)果與美國等國家的研究有差異。從定性調(diào)查結(jié)果發(fā)現(xiàn)由于我國實施綜合收益披露要求時間太短，目前中國評估師對綜合收益披露都很不熟悉，對報表中相關(guān)項目的解讀水平很低，很多評估師無法完成該項調(diào)查任務(wù)。因此實驗結(jié)果與調(diào)查分析是一致的。從英美發(fā)展來看，綜合收益披露是合理的趨勢，在中國應(yīng)該進一步加強對綜合收益披露的規(guī)范，采取有效手段提升相關(guān)行業(yè)人員對綜合收益的認識，從而提升其執(zhí)業(yè)水平。
[Abstract]:The valuer's valuation judgment is influenced by clarity and transparency in the disclosure of value-related information. Comprehensive income, as an index to reflect the financial performance of an enterprise, is becoming an important factor to be taken into account by the evaluators when they make the evaluation and judgment. Therefore, it is necessary to identify the impact of comprehensive income disclosure on evaluation and judgment. Firstly, it defines the concept of evaluation judgment, clarifies its relationship with accounting judgment and audit judgment, and then points out the influence of various forms of comprehensive income disclosure on evaluation judgment. On the basis of this, this paper makes a survey and analysis on the basic understanding of the comprehensive income and evaluation judgment of Chinese appraisers through the form of issuing questionnaires in the whole country. Then an experiment of 3 脳 2 (comprehensive disclosure form 脳 earnings management level) is designed, and a sample company with four consecutive statements is selected. Different disclosure forms are realized in owner's equity statement and income statement, and a level of earnings management is designed. According to the estimation results of stock price under six combination conditions, the four hypotheses proposed are tested by using the principle of ANOVA. Then it analyzes the appraiser's evaluation of the quality of the statement and the results of the estimation of the annual net income growth rate of the company. The evaluation of the statement is based on the clarity, reliability, information reflecting the authenticity of the performance, respectively. The future growth capacity and the quality of net income are measured from five angles. The experimental results show that there is no significant difference in the impact of different forms of comprehensive income disclosure on evaluation and judgment in China, which is different from that of other countries such as the United States. From the qualitative investigation results, it is found that due to the short time required for the implementation of comprehensive income disclosure in China, Chinese appraisers are not familiar with comprehensive income disclosure at present, and the level of interpretation of relevant items in the statements is very low. Many appraisers were unable to complete the investigation. Therefore, the experimental results are consistent with the investigation and analysis. From the point of view of Anglo-American development, comprehensive income disclosure is a reasonable trend. In China, we should further strengthen the regulation of comprehensive income disclosure, take effective means to enhance the understanding of related industry personnel on comprehensive income, and thus improve their practice level.
【學(xué)位授予單位】：山東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

【參考文獻】

相關(guān)期刊論文 前10條

1 歐陽愛平;徐儉;;企業(yè)會計準則實施后的相關(guān)性質(zhì)量分析——滬市A股2007年報數(shù)據(jù)檢驗[J];北京工商大學(xué)學(xué)報(社會科學(xué)版);2009年03期

2 崔玉衛(wèi);;利潤表“其他綜合收益”披露探討[J];財會通訊;2010年28期

3 荊力;;上市公司綜合收益信息價值相關(guān)性研究——基于2009年與2010年數(shù)據(jù)的檢驗[J];財會通訊;2012年18期

4 葛家澍;;關(guān)于財務(wù)會計中確認與披露概念問題[J];當(dāng)代財經(jīng);2008年05期

5 孔令輝;;全面收益報告在我國的應(yīng)用探析[J];中國管理信息化;2010年06期

6 賀宏;;綜合收益的相對價值相關(guān)性——基于A股上市公司的經(jīng)驗證據(jù)[J];東岳論叢;2012年12期

7 邵世鳳;;基于“決策有用觀”的全面收益報告探討[J];經(jīng)濟研究導(dǎo)刊;2011年30期

8 唐國平;歐理平;;“其他綜合收益”具有價值相關(guān)性嗎?——來自滬市A股的經(jīng)驗證據(jù)[J];會計論壇;2011年01期

9 毛志宏;王鵬;季豐;;其他綜合收益的列報與披露——基于上市公司2009年年度財務(wù)報告的分析[J];會計研究;2011年07期

10 謝獲寶;尹欣;劉波羅;;綜合收益及其構(gòu)成的價值相關(guān)性研究[J];珞珈管理評論;2010年02期

相關(guān)博士學(xué)位論文 前1條

1 鄒燕;全面收益信息及其決策相關(guān)性研究[D];西南財經(jīng)大學(xué);2010年

相關(guān)碩士學(xué)位論文 前2條

1 李照峰;綜合收益及其構(gòu)成項的價值相關(guān)性研究[D];北京化工大學(xué);2011年

2 張沭蘇;新會計準則下全面收益的價值相關(guān)性研究[D];北京交通大學(xué);2010年

本文編號：2281007