合并财务报表价值相关性分析word格式论文.docxVIP

优秀毕业论文 精品参考文献资料 摘 要 随着我国企业集团化趋势的发展和会计信息监管的需要，越来越多的上市公司需要 编制合并财务报表，合并财务报表已经成为其使用者进行决策的重要信息来源，同时对 合并财务报表的研究也成为当代会计研究的一个难点和热点。目前，国外学者对其价值 相关性进行了大量的研究，并已经形成了一批可供借鉴的研究成果。国内的研究与国外 相比相对比较落后，我国会计信息的价值相关性检验还有很大的可填补空间。与此同时， 合并财务报表的价值相关性是证券市场众多投资者关注的焦点，如何提高合并财务报表 价值相关性成为亟待解决的问题。而对影响合并财务报表价值相关性的因素进行研究分 析对于提高集团公司财务报告价值相关性具有重大的理论及现实意义。 本文在阅读大量文献的基础上，通过理论分析和实证检验，探讨影响企业合并财务 报表价值相关性的内外部因素。主要结论如下：经实证验证，每股盈余和每股净资产是 影响股票价格的主要因素，具有价值相关性，外部投资者往往根据这两个指标来进行投 资；在来自企业内部因素中，诸如集团公司的规模、控股股东的性质、公司的经营和财 务状况等，会影响合并财务报表的价值，具有价值相关性；来自市场的因素中，对投资 者的保护机制与完善的法律环境、对上市公司的监管和独立审计是影响合并财务报表的 重要因素。 关键词 合并财务报表 价值相关性 剩余收益估值模型 Abstract II Abstract More and more listed companies need to disclose consolidated statements with the enterprise grouping trend and accounting information supervision. Consolidated statements have become an important source of information in decision-making. At the same time, consolidated statements is the difficult point and hotspot in research on accounting. At present, foreign scholars have carried on a large amount of research on theirs value-relevance and a lot of valuable conclusions and documents have been produced. Compared with foreign countries, domestic research is still in the behindhand stage, the study on the value-relevance test of accounting information .At the same time, the value of the consolidated financial statements are the focus of attention of the investors in the stock market, how to improve the value of the consolidated financial statements is the problem to be solved. Research and analysis the factors affected the value of the consolidated financial statements will have significant theoretical and practical significance to raise the value of companys financial statements for the group .This paper discussed the internal and external factors that affect the value of the relevance of the consolidated financial statements, on the basis of extensive reading of documents, through the theoretical analysis and empirical test. Main Equations As Following: EPS and BPS is