折旧方法、心理感知和资本投资决策研究  

Research on Relationship among Depreciation Methods,Psychological Perception and Capital Investment Decisions

作　　者：曾洁琼[1] 

机构地区：[1]武汉纺织大学会计学院,湖北武汉430073

出　　处：《财经理论研究》2014年第5期17-23,共7页Journal of Finance and Economics Theory

摘　　要：本文采用模拟实验的方式通过问卷调查研究企业折旧方法、心理感知和管理者资本投资决策的关系机理。为此,进行了如下试验:管理者必须决定是继续使用现有的资产还是重置资产。研究结果表明:一、固定资产采取直线折旧法比采用加速折旧法被重置的可能性要小些。二、使用直线法折旧的资产比使用加速法折旧的资产所提供的追溯效用要小。三,由折旧方法引起的管理者追溯效用感知差异影响他们的预期效用感知,进而影响管理者的资产重置决策,心理感知在折旧方法和资本投资决策之间起部分中介作用。In this paper,we use simulation approach to study the mechanism of the relationship among corporate depreciation method,psychological perception and managers＇ capital investment decisions through questionnaires. To do this,we perform the following test： managers must decide whether to continue to use existing assets or asset replacement. The results show that,firstly,the possibility of taking fixed assets using the straight- line method than depreciation accelerated depreciation method than is reset to be smaller. Secondly,using the straight- line method of depreciation of assets than using accelerated method of depreciation of assets the retrospective effectiveness is provided to small. Thirdly,managers＇ retrospective effect caused by the depreciation method perceived differences affects their prospective utility perceptions,and then the decisions that the asset managers reset.The psychological perception is partial mediator between investment decisions and capital depreciation methods.

关 键 词：直线折旧法 加速折旧法 折旧方法选择 资本投资决策 心理感知 

分 类 号：F275[经济管理—企业管理]