金融资产分类的决定性因素研究——管理者意图是否是真实且唯一标准

Research on the Determinant of Financial Assets Classification

《企业会计准则》要求上市公司应根据管理者意图对金融资产进行重新分类、确认和计量。本文新设了评价管理者意图的指标,并在此基础上考察了准则实施后交易性金融资产与可供出售金融资产的分类情况。我们发现,在实务中管理者意图并不是金融资产分类的主导因素;盈余管理中平滑业绩的动机是分类的出发点,持有金融资产的多少决定管理层的态度。

According to the Enterprise Accounting Standards,financial assets should be re-classified,recognized and measured based on management's intention.This paper creates a new ratio trying to discover the management's intention behind securities trading activities and to evaluate whether financial assets have been properly classified.It is found that management intention is not the final determinant in financial assets classification in practice,but the motivation of smooth performance in earnings management does.The more financial assets a business possesses,the more are classified as available-for-sale securities.