摘要
随着全球经济一体化的加速发展，会计准则作为国际间财务信息交流的共同语言，其重要性日益凸显。近年来，国际会计准则理事会（IASB）及各国会计准则制定机构不断推出新的会计准则，旨在提高财务报告的透明度、准确性和可比性。本研究从会计准则基本理论和企业估值理论出发，明确了会计准则与企业估值之间的内在联系。随后，通过实证分析，详细阐述了会计准则变化如何通过会计政策选择和会计信息质量两个维度影响企业估值。研究发现，会计准则变化不仅提高了信息披露要求，增加了透明度提升的难度，还对传统估值模型的适应性提出了挑战。此外，市场环境的变化和企业内部管理的调整也进一步加剧了企业估值的不确定性。针对上述挑战，本研究提出了加强信息披露与透明度建设、优化估值模型与方法、积极应对市场环境变化以及提升企业内部管理水平等应对策略。这些对策有助于企业更好地适应会计准则变化，提高估值的准确性和可靠性，为投资者提供更加科学的决策依据，进而促进资本市场的健康发展。
关键词：会计准则变化；企业估值；市场环境变化
Abstract
With the accelerated development of global economic integration, accounting standards, as a common language of international financial information exchange, have become increasingly prominent. In recent years, the International Accounting Standards Board (IASB) and national accounting standard policymakers have continuously introduced new accounting standards designed to improve the transparency, accuracy and comparability of financial reporting. Starting from the basic theory of accounting standards and enterprise valuation theory, this study clarifies the internal connection between accounting standards and enterprise valuation. Then, through the empirical analysis, this paper expounds how the changes in accounting standards affect the valuation of enterprises through the two dimensions of accounting policy selection and accounting information quality. The study found that the changes in accounting standards not only improve the information disclosure requirements, increase the difficulty of improving the transparency, but also pose challenges to the adaptability of the traditional valuation models. In addition, the change of market environment and the adjustment of internal management of enterprises also further aggravate the uncertainty of enterprise valuation. In view of the above challenges, this research puts forward the coping strategies such as strengthening the construction of information disclosure and transparency, optimizing the valuation models and methods, actively responding to the changes of the market environment and improving the internal management level of enterprises. These countermeasures can help enterprises to better adapt to the changes of accounting standards, improve the accuracy and reliability of valuation, provide investors with more scientific decision-making basis, and then promote the healthy development of the capital market.
Keywords: accounting standards change; enterprise valuation; market environment change
目录
一、绪论 1
1.1 研究背景及意义 1
1.2 国内外研究现状 1
1.3 研究目的及内容 2
二、相关理论概述 3
2.1 会计准则基本理论 3
2.2 企业估值理论 3
2.3 会计准则与企业估值的关系 4
三、会计准则变化对企业估值的影响 4
3.1 会计政策选择的影响 4
3.2 会计信息质量的影响 5
四、会计准则变化对企业估值的挑战 5
4.1 信息披露与透明度挑战 5
4.1.1 信息披露要求提高 5
4.1.2 透明度提升难度 6
4.2 估值模型适应性挑战 6
4.3 市场环境变化挑战 7
4.4 企业内部管理挑战 7
五、应对会计准则变化对企业估值挑战的对策 8
5.1 加强信息披露与透明度建设 8
5.1.1 完善信息披露制度 8
5.1.2 提升透明度水平 8
5.2 优化估值模型与方法 8
5.3 应对市场环境变化 9
5.4 提升企业内部管理水平 9
六、结论 10
参考文献 11
随着全球经济一体化的加速发展，会计准则作为国际间财务信息交流的共同语言，其重要性日益凸显。近年来，国际会计准则理事会（IASB）及各国会计准则制定机构不断推出新的会计准则，旨在提高财务报告的透明度、准确性和可比性。本研究从会计准则基本理论和企业估值理论出发，明确了会计准则与企业估值之间的内在联系。随后，通过实证分析，详细阐述了会计准则变化如何通过会计政策选择和会计信息质量两个维度影响企业估值。研究发现，会计准则变化不仅提高了信息披露要求，增加了透明度提升的难度，还对传统估值模型的适应性提出了挑战。此外，市场环境的变化和企业内部管理的调整也进一步加剧了企业估值的不确定性。针对上述挑战，本研究提出了加强信息披露与透明度建设、优化估值模型与方法、积极应对市场环境变化以及提升企业内部管理水平等应对策略。这些对策有助于企业更好地适应会计准则变化，提高估值的准确性和可靠性，为投资者提供更加科学的决策依据，进而促进资本市场的健康发展。
关键词：会计准则变化；企业估值；市场环境变化
Abstract
With the accelerated development of global economic integration, accounting standards, as a common language of international financial information exchange, have become increasingly prominent. In recent years, the International Accounting Standards Board (IASB) and national accounting standard policymakers have continuously introduced new accounting standards designed to improve the transparency, accuracy and comparability of financial reporting. Starting from the basic theory of accounting standards and enterprise valuation theory, this study clarifies the internal connection between accounting standards and enterprise valuation. Then, through the empirical analysis, this paper expounds how the changes in accounting standards affect the valuation of enterprises through the two dimensions of accounting policy selection and accounting information quality. The study found that the changes in accounting standards not only improve the information disclosure requirements, increase the difficulty of improving the transparency, but also pose challenges to the adaptability of the traditional valuation models. In addition, the change of market environment and the adjustment of internal management of enterprises also further aggravate the uncertainty of enterprise valuation. In view of the above challenges, this research puts forward the coping strategies such as strengthening the construction of information disclosure and transparency, optimizing the valuation models and methods, actively responding to the changes of the market environment and improving the internal management level of enterprises. These countermeasures can help enterprises to better adapt to the changes of accounting standards, improve the accuracy and reliability of valuation, provide investors with more scientific decision-making basis, and then promote the healthy development of the capital market.
Keywords: accounting standards change; enterprise valuation; market environment change
目录
一、绪论 1
1.1 研究背景及意义 1
1.2 国内外研究现状 1
1.3 研究目的及内容 2
二、相关理论概述 3
2.1 会计准则基本理论 3
2.2 企业估值理论 3
2.3 会计准则与企业估值的关系 4
三、会计准则变化对企业估值的影响 4
3.1 会计政策选择的影响 4
3.2 会计信息质量的影响 5
四、会计准则变化对企业估值的挑战 5
4.1 信息披露与透明度挑战 5
4.1.1 信息披露要求提高 5
4.1.2 透明度提升难度 6
4.2 估值模型适应性挑战 6
4.3 市场环境变化挑战 7
4.4 企业内部管理挑战 7
五、应对会计准则变化对企业估值挑战的对策 8
5.1 加强信息披露与透明度建设 8
5.1.1 完善信息披露制度 8
5.1.2 提升透明度水平 8
5.2 优化估值模型与方法 8
5.3 应对市场环境变化 9
5.4 提升企业内部管理水平 9
六、结论 10
参考文献 11
