發(fā)布時間：2018-03-23 16:23

  本文選題：CAS39　切入點：農(nóng)業(yè)上市公司　出處：《浙江農(nóng)林大學》2015年碩士論文

【摘要】：生物資產(chǎn)是我國農(nóng)業(yè)上市公司重要的資產(chǎn),目前對其的計量屬性主要有歷史成本和公允價值兩種,本論文以2014年《企業(yè)會計準則第39號——公允價值計量》(以下簡稱CAS39)的頒布為契機,將2012年度至2014年度農(nóng)業(yè)上市公司作為研究對象,通過對上市公司年度財務報告的解讀,分別統(tǒng)計分析CAS39實施前后在各年度財務報告中披露生物資產(chǎn)的確認情況、生物資產(chǎn)計量屬性的應用情況及影響上市公司選擇公允價值計量生物資產(chǎn)的因素等內容,找出其主要影響因素,為進一步推廣使用公允價值計量屬性奠定基礎。同時,分析CAS39的實施對農(nóng)業(yè)上市公司生物資產(chǎn)信息披露情況影響的基礎之上,建立雙重差分模型,研究CAS39的實施對農(nóng)業(yè)上市公司自愿披露生物資產(chǎn)信息行為的影響,分析CAS39的實施對我國農(nóng)業(yè)上市公司應用公允價值計量生物資產(chǎn)所帶來的影響程度。通過對農(nóng)業(yè)上市公司在財務報告中披露的影響其選擇公允價值計量生物資產(chǎn)的因素的統(tǒng)計分析,發(fā)現(xiàn)CAS39實施前后產(chǎn)品市場是農(nóng)業(yè)上市公司主要考慮的影響因素,各年度均有80%以上的農(nóng)業(yè)上市公司認為目前我國農(nóng)業(yè)產(chǎn)品市場還不發(fā)達,缺乏有效的競爭力,很難獲得真實可靠的公允價值。除了產(chǎn)品市場因素,還包括生物資產(chǎn)的未來經(jīng)濟利益的不確定性因素、應用公允價值計量的成本等都為較多農(nóng)業(yè)上市公司所考慮的影響因素。目前影響公允價值在我國農(nóng)業(yè)上市公司中應用的影響因素較廣泛,因而推廣使用公允價值計量,除了政府要發(fā)揮其重要的宏觀作用,還要依靠企業(yè)的自我完善、相關組織的積極配合、個人知識和技能的不斷提升,公允價值在農(nóng)業(yè)上市公司中被大量推廣使用不是短時間內能夠實現(xiàn)的,需要長時間的調整和適應來穩(wěn)健推行公允價值計量屬性的使用。同時實證研究結果顯示CAS39實施后農(nóng)業(yè)上市公司生物資產(chǎn)信息的披露情況明顯優(yōu)于CAS39實施前,這表明CAS39的實施雖然沒有直接改變農(nóng)業(yè)上市公司選擇公允價值計量生物資產(chǎn),但是說明了農(nóng)業(yè)上市公司隨著CAS39的實施在逐步完善自身所存在的不足,為進一步應用公允價值計量生物資產(chǎn)做好堅實的準備,積極向公允價值計量應用的方向靠攏,可見CAS39的實施對于進一步推進和完善公允價值計量屬性起著重要的作用。
[Abstract]:Biological assets are important assets of agricultural listed companies in China. At present, the metrological attributes of biological assets are mainly historical cost and fair value. Based on the promulgation of Accounting Standards for Enterprises No. 39-Fair value Measurement (CAS39) in 2014, this paper takes the agricultural listed companies as the research object from 2012 to 2014, and interprets the annual financial reports of listed companies. The recognition of biological assets disclosed in each annual financial report before and after the implementation of CAS39, the application of biological assets measurement attributes and the factors influencing the selection of fair value biological assets measurement by listed companies are analyzed statistically. Find out its main influencing factors, lay the foundation for further popularizing the fair value measurement attribute. At the same time, based on the analysis of the impact of CAS39 implementation on the information disclosure of biological assets of agricultural listed companies, a double differential model is established. To study the effect of the implementation of CAS39 on the voluntary disclosure of biological assets information by agricultural listed companies, This paper analyzes the impact of the implementation of CAS39 on the application of fair value measurement of biological assets in agricultural listed companies in China. Statistical analysis of factors, It is found that the product market before and after the implementation of CAS39 is the main factor to be considered by agricultural listed companies. More than 80% of agricultural listed companies think that the agricultural product market is still underdeveloped and lacks effective competitiveness in every year. It is difficult to obtain a true and reliable fair value. In addition to product market factors, there are uncertainties about the future economic benefits of biological assets, The cost of applying fair value measurement is the influence factor considered by more agricultural listed companies. At present, the influence factors of fair value application in agricultural listed companies in our country are more extensive, so the fair value measurement is popularized and used. In addition to giving play to its important macro role, the government also relies on the self-improvement of enterprises, the active cooperation of relevant organizations, and the continuous upgrading of personal knowledge and skills. Fair value can not be realized in a short period of time when it is widely used and popularized in agricultural listed companies. It takes a long time to adjust and adapt to implement the use of fair value measurement attribute steadily. At the same time, the empirical results show that the disclosure of biological assets information of agricultural listed companies after the implementation of CAS39 is obviously better than that before the implementation of CAS39. This indicates that although the implementation of CAS39 has not directly changed the choice of fair value measurement biological assets for agricultural listed companies, it shows the shortcomings of agricultural listed companies in gradually perfecting themselves with the implementation of CAS39. In order to make a solid preparation for the further application of fair value measurement biological assets and actively close to the direction of fair value measurement application, it can be seen that the implementation of CAS39 plays an important role in the further promotion and improvement of fair value measurement attributes.
【學位授予單位】：浙江農(nóng)林大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F324;F302.6

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1 王海芳;基于CAS39的農(nóng)業(yè)上市公司生物資產(chǎn)公允價值計量影響研究[D];浙江農(nóng)林大學;2015年

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本文編號：1654236