發(fā)布時(shí)間：2018-04-20 09:52

  本文選題：研發(fā)支出 + 資本化　； 參考：《華東交通大學(xué)》2017年碩士論文

【摘要】：國家進(jìn)一步提升社會(huì)生產(chǎn)力以及綜合國力的主要支柱就是科技的不斷改進(jìn)與創(chuàng)新。我國強(qiáng)調(diào)各個(gè)方面的創(chuàng)新能力,注重科技的發(fā)展,實(shí)行創(chuàng)新推動(dòng)發(fā)展的戰(zhàn)略。現(xiàn)階段,我國主要通過研發(fā)科技成果,并讓其大量生產(chǎn)帶來資本利益,以此激勵(lì)經(jīng)濟(jì)的轉(zhuǎn)型升級和可持續(xù)發(fā)展。我國于2006年頒布了會(huì)計(jì)新準(zhǔn)則,為了促進(jìn)研發(fā)從而規(guī)定將研發(fā)開支由費(fèi)用化轉(zhuǎn)變?yōu)橛袟l件資本化,然而其研究階段與開發(fā)階段的區(qū)分節(jié)點(diǎn)并不明確,資本化條件的主觀性較強(qiáng)且對研發(fā)的披露無強(qiáng)制性要求,隨著研發(fā)投入的持續(xù)加大,企業(yè)在實(shí)際操作中通常會(huì)運(yùn)用這些問題實(shí)施盈余管理。為了減少企業(yè)的這種行為,讓市場更好地發(fā)展,對研發(fā)支出資本化盈余管理的研究就顯得愈加重要。本文將盈余管理界定為中性的盈余管理,選取生物醫(yī)藥制造業(yè)中的沃森生物技術(shù)股份有限公司為研究對象,采用計(jì)量模型法與經(jīng)驗(yàn)識(shí)別法相結(jié)合,對研發(fā)支出資本化的盈余管理進(jìn)行分析。首先歸納梳理現(xiàn)有文獻(xiàn)中關(guān)于研發(fā)支出與盈余管理的研究;其次介紹研發(fā)支出和盈余管理的相關(guān)理論,通過對比研發(fā)支出的會(huì)計(jì)處理方式,發(fā)現(xiàn)處理過程中所應(yīng)注意的問題,概括盈余管理的手段動(dòng)機(jī),總結(jié)案例中可能用到的盈余管理的識(shí)別方法,分析資本化研發(fā)支出和盈余管理兩者之間的關(guān)系;然后在理論的基礎(chǔ)上結(jié)合沃森生物案例,從研發(fā)投入總額、研發(fā)支出資本化率著手分析其異常情況,運(yùn)用盈余管理的識(shí)別方法來識(shí)別盈余管理,如用計(jì)量模型法測量盈余管理的程度,用動(dòng)機(jī)識(shí)別法從契約動(dòng)機(jī)、平滑收益動(dòng)機(jī)與資本市場的角度,分析其是否運(yùn)用研發(fā)支出實(shí)施盈余管理;最后在案例的基礎(chǔ)上提出問題與針對性的建議。研究結(jié)果顯示,企業(yè)在一定程度上存在運(yùn)用研發(fā)支出資本化進(jìn)行盈余管理的行為。由于本文采取的是個(gè)案研究,在某些方面具有一定的局限性,如,在一定程度上只表明該公司存在利用研發(fā)支出進(jìn)行盈余管理的行為,在提出問題及建議等方面可能存在不足,在今后可以從企業(yè)研發(fā)支出的實(shí)際操作入手,用多種不同的方法識(shí)別盈余管理,還可通過對比不同行業(yè)的數(shù)據(jù)來分析研發(fā)支出資本化的盈余管理,使證券市場愈加規(guī)范。
[Abstract]:The main pillar of the country's further promotion of social productivity and comprehensive national strength is the continuous improvement and innovation of science and technology. Our country emphasizes the innovation ability in all aspects, pays attention to the development of science and technology, and implements the strategy of innovation to promote development. At present, our country mainly through the research and development science and technology achievement, and lets its massive production bring the capital benefit, thus stimulates the economic transformation upgrading and the sustainable development. In 2006, our country promulgated the new accounting standards, in order to promote R & D, it stipulated that the R & D expenditure should be changed from expense to conditional capitalization. However, the distinction between the research stage and the development stage is not clear. The capitalization condition is subjective and there is no mandatory requirement for R & D disclosure. With the continuous increase of R & D investment, enterprises usually use these problems to implement earnings management in practice. In order to reduce this kind of behavior and make the market develop better, the research on capitalized earnings management of R & D expenditure becomes more and more important. In this paper, earnings management is defined as neutral earnings management. Watson Biotechnology Co., Ltd. in the biomedical manufacturing industry is chosen as the research object. This paper analyzes the earnings management of R & D expenditure capitalization. Firstly, it summarizes and combs the research on R & D expenditure and earnings management in the existing literature; secondly, introduces the related theories of R & D expenditure and earnings management, and finds out the problems that should be paid attention to in the process of treatment by comparing the accounting treatment methods of R & D expenditure. This paper summarizes the motivation of earnings management, summarizes the identification methods of earnings management, analyzes the relationship between capitalized R & D expenditure and earnings management, and then combines Watson's biological case based on the theory. From the perspective of the total R & D investment, the capitalization rate of R & D expenditure, the abnormal situation is analyzed, and the earnings management is identified by the identification method of earnings management, such as measuring the degree of earnings management with the method of econometric model, and using the method of motivation identification to identify the motivation from the contract. From the angle of smoothing income motivation and capital market, this paper analyzes whether R & D expenditure is used to implement earnings management, and finally puts forward some problems and pertinent suggestions on the basis of cases. The results show that there exists the behavior of earnings management by capitalizing R & D expenditure to some extent. Because the case study is adopted in this paper, it has some limitations in some aspects, such as, to a certain extent, it only indicates that the company has the behavior of using R & D expenditure for earnings management, and it may not be sufficient in putting forward questions and suggestions, etc. In the future, we can start with the actual operation of enterprise R & D expenditure, identify earnings management with many different methods, and analyze the capitalized earnings management of R & D expenditure by comparing the data of different industries, so as to make the securities market more standardized.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.72

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