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随着我国资本市场的迅速发展,上市公司对金融资产的持有量也持续增加,但由于金融资产分类较为复杂、会计处理难度大等原因,阻碍了上市公司依据会计准则发挥金融资产作用最大化目标的实现。根据2011-2014年沪深A股(不含创业板)上市公司年报数据,文章研究得出:金融类上市公司利用行业优势和风险管控能力,更倾向于进行两种金融资产组合的形式;而非金融类上市公司基于保守考虑,更倾向于持有单一的金融资产。原因在于:金融资产分类划分标准不明确、利用金融资产的划分标准不明确以及公允价值计量发展不成熟。最后,提出从明确金融资产的划分标准、持续提高公允价值估值技术、完善公司治理结构等改善上市公司金融资产分类现状的建议。
With the rapid development of China’s capital market, the holding amount of financial assets of listed companies also continues to increase. However, due to the complicated classification of financial assets and the difficulty of accounting treatment, the listed companies are prevented from maximizing the function of financial assets according to accounting standards The realization of goals. According to the annual report data of listed companies in Shanghai and Shenzhen A-shares (excluding GEM) from 2011 to 2014, the article finds that financial listed companies are more inclined to take the form of two kinds of financial assets portfolio by using the advantages of industry and risk control. Non-financial listed companies are more likely to hold a single financial asset for conservative reasons. The reasons are as follows: the classification standard of financial assets is not clear, the classification standard of using financial assets is not clear, and the fair value measurement development is not mature. Finally, some suggestions are put forward, including clarifying the criteria for dividing financial assets, continuously improving fair value valuation techniques and perfecting the corporate governance structure to improve the classification of financial assets of listed companies.