金融资产分类会计政策选择的现状与动机--基于金融行业上市公司的数据分析

摘要

Using the annual financial reports of 43 listed corporations in financial industry from 2007 to 2012 as research samples, this paper conducts research according to the classification of two major categories of financial assets, i.e., equity and bond.Research is based on the contract theory, considering factors including the scale of financial assets, cash flow and profit status.It finds that the scale of financial assets has no influence on the classification of financial assets in the financial industry, whereas other factors including political motives, debt contract, cash flow significantly influence the classification of financial assets.%本文选取43家金融行业上市公司2007至2012年的年报数据作为研究样本，针对权益和债券两大类金融资产的分类展开研究，以契约论为基础，考虑金融资产规模、现金流及盈利状况等因素的影响，发现金融资产规模对金融资产分类的影响在金融行业并不成立，与政治动因、债务契约、现金流等因素的影响显著相关。