CAJ | 학술논문

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。
필자이상시공사초차실시금융공구적회계준칙위연구계궤，통과대량류금융공구재손익처리상적차이분석，연구료공윤개치재아국실시적경제후과。연구발현관리층초차화분량류자산적동궤수해고표과거저존리윤적영향，즉절지2007년초적공윤개치변동손익월대，월가능피렬입가공출수금융자산。차외，상대우민영기업，국유기업이용량류금융자산적화분진행영여관리적동궤경강。
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.