CAJ | 학술논문

本文以新会计准则下上市公司的金融资产为研究对象，以A股公司为研究样本，运用单变量检验、相关性检验和多变量Logistic回归方法，对企业金融资产分类选择的经济动因进行了实证研究。研究发现：企业规模越大、管理层持股、经营状况越好、金融资产重要程度越高，管理层越倾向于将金融资产分类为可供出售金融资产；在企业存在报酬契约时，管理层倾向于将金融资产分类为交易性金融资产；在控制了金融资产重要程度的影响之后，企业的资产负债率越高，管理层越倾向于将金融资产分类为可供出售金融资产。
본문이신회계준칙하상시공사적금융자산위연구대상，이A고공사위연구양본，운용단변량검험、상관성검험화다변량Logistic회귀방법，대기업금융자산분류선택적경제동인진행료실증연구。연구발현：기업규모월대、관리층지고、경영상황월호、금융자산중요정도월고，관리층월경향우장금융자산분류위가공출수금융자산；재기업존재보수계약시，관리층경향우장금융자산분류위교역성금융자산；재공제료금융자산중요정도적영향지후，기업적자산부채솔월고，관리층월경향우장금융자산분류위가공출수금융자산。
Taking financial assets of listed companies under the new accounting standards as research subjects, A-share companies as study samples, this paper carries out an empirical study on economic motivations of the choice of financial assets classification by using the method of univariate test, correlation test and multivariate logistic regression. The research finds that： the larger scale, managerial shareholding, the better operating conditions, the higher importance of financial assets, and the management will be more inclined to classify financial assets as available-for-sale financial assets; When the enterprise has compensation contract, the management will be inclined to classify financial assets as trading ~nancial assets; after controlling the impact of importance of financial assets, the higher asset-liability ratio, the management will be more inclined to classify financial assets as available-for-sale financial assets.