| 关于两类金融资产划分动机的实证分析 |
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| 引用本文： | 何小杨,康冬梅.关于两类金融资产划分动机的实证分析[J].经济经纬,2012(4):100-104. |
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| 作者姓名： | 何小杨 康冬梅 |
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| 作者单位： | 1. 北京大学光华管理学院博士后流动站,北京100871;中国工商银行博士后科研工作站,北京100140
2. 内蒙古国税局,内蒙古呼和浩特,010019 |
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| 基金项目： | 财政部全国会计科研项目 |
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| 摘 要： | 笔者以上市公司初次实施金融工具的会计准则为研究契机,通过对两类金融工具在损益处理上的差异分析,研究了公允价值在我国实施的经济后果。研究发现管理层初次划分两类资产的动机受该股票过去储存利润的影响,即截至2007年初的公允价值变动损益越大,越可能被列入可供出售金融资产。此外,相对于民营企业,国有企业利用两类金融资产的划分进行盈余管理的动机更强。
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| 关 键 词： | 交易性金融资产 可供出售金融资产 动机 |
An Empirical Research on the Motivation of Delimitation in Two Kinds of Financial Assets |
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| HE Xiao-yang
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KANG Dong-mei.An Empirical Research on the Motivation of Delimitation in Two Kinds of Financial Assets[J].Economic Survey,2012(4):100-104. |
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| Authors: | HE Xiao-yang KANG Dong-mei |
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| Institution: | 1.Postdoctoral Research Station of Peking University,Beijing 100871,China;2.Postdoctoral Research Station of Industrial and Commercial Bank of China,Beijing 100140,China;3.National Taxation Bureau of Inner Mongolia,Huhehaote 010019,China) |
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| Abstract: | The paper researches the economic consequences of fair value accounting of listing companies by analyzing the difference of the accounting treatment of the two kinds of financial assets with the new CAS.It is found that management motivation of delimitation of the two financial assets was influenced by "stored profits" of the securities and for the securities the more changes in profits and losses of fair value,they are the more likely to be tradable.And furthermore,comparing with private firms,the entrepreneurs of he state-owned are more motivated for earnings management by the delimitation of two kinds of financial assets. |
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| Keywords: | Transferable Securities Tradable Securities Motivation |
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