摘要
笔者以中国2008年每股净资产降低率在50%以上的31家上市公司为样本,对可供出售金融资产公允价值变动的影响进行分析。研究发现:可供出售金融资产的公允价值变动损益是影响股东财富账面价值的主要因素,且其收益成为了上市公司大幅增加负债的依据,但在其发生损失时,部分上市公司不能相应地压缩负债,导致存在诱发财务危机的巨大风险。正确利用可供出售金融资产公允价值变动会计信息对于报表使用者规避风险具有重要重义。
The author takes 31 listed companies as samples whose lowering rate of net assets per share is higher than 50% and makes an analysis of their influence on the variance in the fair value of financial assets for sale. The study finds that the fluctuation in fair values of financial assets for sale is the major factor affecting the book value of shareholders' wealth and their income becomes the basis of listed companies' substantial increase in liabilities. But when loss is incurred, some of the listed companies cannot reduce corresponding liabilities, which leads to the great hazard of incurring financial risks. Using properly the accounting information on the fluctuation in the fair value of financial assets for sale is of great significance for the users of report forms eluding risks.
出处
《经济经纬》
CSSCI
北大核心
2010年第3期83-86,共4页
Economic Survey
关键词
可供出售金融资产
公允价值变动
影响分析
信息利用
financial assets for sale
variance in fair value
impact analysis
information utilization