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1、上海交通大学硕士学位论文基于新会计准则视角的会计报表附注信息元素研究姓名：任家兴申请学位级别：硕士专业：会计学指导教师：张天西20080101上海交通大学硕士学位论文 7基于新会计准则视角的财务报表附注信息元素研究基于新会计准则视角的财务报表附注信息元素研究 摘摘 要要 会计作为一个信息系统，旨在生成信息并报送信息，投资者对投资领域的兴趣会促使他们越来越关注公司披露的信息。当今，上市公司的财务报告成为其对外进行信息披露的重要内容，资产负债表、利润表和现金流量表分别反应了企业的财务状况、经营成果和现金流量信息，为信息使用者提供了很重要的信息。但是，作为其补充资料的会计报表附注扮演着非常重要的角色
2、对其相应的报表项目进行具体详细的解释和说明，为信息使用者提供更加可靠和充分的财务信息。本文研究的出发点就是对会计报表附注披露的财务信息进行分析。 那么，如何对财务信息进行度量？本文在张天西(2006)财务信息元素理论的基础上进行了探索。首先，从财务会计目标出发，因为会计目标决定着会计学科发展的方向。会计信息质量特征理论也对信息披露的数量和质量提出了要求。结合这两个方面，作者分析了会计报表附注披露的重要性和必要性。同时，为了探索财务信息元素的理论根据，本文不仅从会计理论考虑，还借鉴语言学、化学和数学等方面的基础理论，试图为财务信息元素理论找到理论的基石和支撑。在分析财务信息元素定义的基础上，也进
3、一步分析了财务信息元素的结构、类型、质量特征等相关特点。 在确定财务信息度量的标准之后，本文对中国上市公司会计报表附注财务信息披露的状况进行了实证研究，试图从上市公司会计报表附注披露的财务信息元素的数量方面找到上市公司进行信息披露的动因。因此，本文选取上海证券交易所上市的制造业为研究样本，对其 2007 年上海交通大学硕士学位论文 8半年报会计报表附注中披露财务信息元素的数量及其公司特征进行了统计学上的回归分析。 结果发现：上市公司会计报表附注财务信息元素的多少与其资产规模存在显著的正相关关系，与第一大股东持股比例存在显著的负相关关系，这与以往的研究是一致的。规模越大，上市公司进行披露的信息量
4、就越大，其财务信息元素的数量就应该越大；而对于大股东持股较高的公司，其应该进行较少的财务信息元素披露，因为大股东可以通过内部的方式获得信息，不需要外部的信息披露来获得，上市公司进行披露的压力就变小。对于本文的实证检验，存在一定的局限性，比如样本量只是属于一个行业制造业，半年报也是未经过审计的。因此，后续的研究可以在此基础上扩大样本量，并选取年报的附注进行实证研究。 国际上，XBRL 财务报告已经成为一种流行的报告形式，在许多发达国家已经得到了广泛的应用。XBRL 分类标准的制定需要以元素的规范定义为前提.因此，本文继续讨论了元素在 XBRL 开发中的重要作用，也具体分析了财务信息元素与 XBR
5、L 分类标准中元素的相同和不同。 除此之外，本文还对会计报表附注财务信息元素的披露提出了规范化建议。 关键词：关键词：财务信息 财务信息元素 附注 XBRL 分类标准 上海交通大学硕士学位论文 9ABSTRACT Accouting as a set of information system has the goal that procucts information and reports it, investors interested in the area of investment will lead to their increasing concern about the di
6、sclosure of information. Today, financial reports are the important content for the disclosure of listed companies，balance sheet, income statement and cash flow statements explain well about the financial situation, results of operations and cash flow information for the users. However, as the suppl
7、ementary information accounting statements notes are playing more and more important role they can provide more reliable and adequate financial information for the information users about the corresponding specific items. We start our study from the accounting statements notes disclosure of financia
8、l reports. So, how to measure the financial information? This thesis is based on Zhang Tianxis(2006) financial information elements theory. First, objectives of financial reporting are the first step we should think over, because they determine the direction of accounting development. Qualitative ch
9、aracteristics of accounting information make some standards about the quantity and quality of accounting information. Thinking about these two aspects, the author analyzes the importance and necessity about the disclosure of accounting statements notes. At the same time, in order to explore elements
10、 of the financial information in accordance with the theory, the thesis is not only based on the accounting theory considerations, but also from linguistics, chemistry, mathematics and so on, trying to find some theoretical for financial information element theory. The thesis also analyzes 上海交通大学硕士学
11、位论文 10the structure, type, quality and characteristics of financial information. After determining the standard measure of financial information, we did an empirical research on the accounting statements notes of listed companies in China, trying to find some relationships between the quality of acc
12、ounting statements item notes and some characteristics of the listed companies. Therefore, we select some companies belonging to manufacturing industry in Shanghai Stock Exchange, and analyzes the semi-annual accounting statements. The result shows that there is significant positive correlation betw
13、een the quality of accounting statements notes and their assets about listed companies. And there is negative correlation between the quality and the proportion of the first big shareholder which is consistent with the previous research. If company has larger scale and it should have more informatio
14、n. But for higher proportion of share holders, it should have less information disclosure. Because shareholders can get more information through internal channel, listed companies have less pressure on disclosure. There are some limitations for the empirical testing. For example, the sample is only
15、related to manufacturing industry and the non-audited semi-annual as well. Therefore, the future study can be expanded on the basis of sample volume, and select the Annual Report of the Notes. Internationally, XBRL financial report is becoming a popular form of financial report, it is used widely in
16、 some developed countries. XBRL taxonomy needs to standardize the definition of the elements in advance. Therefore, we continue to discuss the elements in the development of XBRL and analyze the same and different sides between financial information element and the elements in XBRL taxonomy. In addition, the paper also 上海交通大学硕士学位论文 11shows some standard suggestions about the disclosure of financial information element. KEY WORDS: Financial Information Financial Information Elements
