林木生物资产分类的会计选择——基于沪深股市林业上市企业的实证研究  

The Research on Accounting Choice of Forest Biological Assets Classification ——The Empirical Studies Of Listed Forestry Companies Based on Shanghai and Shenzhen Stock Markets

作　　者：陈茜 田治威[2] CHEN Qian;TIAN Zhiwei(School of Accounting,Guangdong University of Finance,Guangzhou,Guangdong 510521,China;School of Economics & Management,Beijing Forestry University,Beijing,10083,China)

机构地区：[1]广东金融学院会计学院,广东广州510521 [2]北京林业大学经济管理学院,北京100083

出　　处：《南京航空航天大学学报（社会科学版）》2019年第4期32-36,共5页Journal of Nanjing University of Aeronautics & Astronautics（Social Sciences）

基　　金：广东省哲学社会科学“十三五”规划学科共建项目(GD17XYJ02)

摘　　要：以2017年沪深两市持有林木资产的上市公司为样本,采用方差分析和多元线性回归分析,对影响企业林木资产分类的因素进行实证分析。结果表明,目前林木资产分类主要受到行业因素、企业短期偿债能力和净资产收益率的影响,而企业规模和成长性与林木资产分类的相关性并不显著。Based on the financial data of listed forestry companies in Shanghai and Shenzhen stock markets in 2017, the paper conducted empirical analysis on the factors which influence the classification of forest biological assets, while applying analysis of variance and multiple linear regression analysis. The empirical analysis found that industry factors, corporate short-term liquidity and ROE(Rate of Return on Common Stockholders’ Equity) have significant impacts on the forest biological asset classification, however, the scale of companies and growth ability have not significant impacts on the classification.

关 键 词：林业上市企业 林木资产分类 会计政策选择 实证研究 

分 类 号：F230[经济管理—会计学]