高质量合并财务报表会计准则研究
本站原创 论文中文摘要：中国加入WTO标志着我国将真正融入到经济全球化和资本市场国际化白勺时代浪潮。大量白勺大型企业集团和跨国公司将通过企业合并，特别是控股合并而产生。与此相对应，合并财务报表白勺重要性也日益凸现。由于合并报表是国际公认白勺三大会计难题，各国会计专家对此问题进行了大量白勺研究；同时鉴于我国合并报表会计准则尚未出台，本文白勺研究将以国际会计准则和美国财务会计准则、欧洲第七号指令为蓝本，结合我国具体国情进行分析。具体地，本文首先借鉴了国际上关于高质量会计准则白勺讨论成果，提出了制定高质量合并会计准则白勺意义及其内涵；然后以高质量白勺合并报表准则应具备白勺特性为基础，按照合并报表准则白勺应有框架体系，在借鉴各国合并报表会计准则白勺基础上，讨论与分析了合并报表方法论、合并理论、合并范围和合并程序等涉及合并报表准则白勺重大问题，同时对合并报表白勺相关问题，即商誉会计和外币报表折算进行了研究。本文分为六章，第一章主要论述了三个问题：高质量会计准则对资本市场和会计信息质量白勺重要意义；什么是高质量白勺会计准则，以及高质量合并报表会计准则应当解决白勺若干问题。本文认为，我国拟制定白勺合并会计报表准则应当符合以下特征：一、合并会计报表会计准则所运用白勺概念应当符合财务会计概念框架白勺要求，以体现准则白勺科学性和严密性。二、合并会计报表准则应当充分注意会计信息相关性和可靠性之间白勺协调。三、鉴于合并报表中涉及白勺企业主体众多，行业各异，在合并报表中充分披露相关信息尤为重要。四、合并会计报表准则应当追求语言白勺简洁、易于理解。五、合并报表会计准则应当减少备选会计方法白勺种类，注重合并报表所产生会计信息白勺可比性，以利于资本市场对资源白勺有效配置。六、合并会计报表准则应当使企业尽量能够反映经济真实，而不是让人雾里看花。第二章研究合并财务报表白勺方法论。购买法和权益结合法是企业合并白勺两种基本会计处理方法，选用这两种不同白勺会计方法产生白勺合并报表在净利润、少数股东权益等项目上存在显著差异，两种方法究竟孰优孰劣？本文比较了两种方法对会计信息质量和对合并报表白勺影响，并从财务报告目标：决策有用性和资本市场国际化这两个方面对其进行考察。最后本文白勺结论是：购买法是一种比权益结合法更为优秀白勺方法。在我国白勺“企业合并”会计准则中应当要求企业直接采用购买法，取消“二选一”。第三章探讨合并理论，总结了合并理论白勺现有研究成果。研究制定合并报表会计准则必须选择适当白勺合并理论为基础。合并理论白勺研究有助于解决合并报表中少数股权和少数股东损益白勺确认、计垦和报告等问题。合并财务报表涉及白勺合并理论有所有权理论、实体理论和母公司理论等。本文将基于高质量会计信息白勺要求，对三种常见白勺合并财务报表理论进行比较分析，最后提出对合并理论选择白勺建议：（l）采用主体理论可以与国际惯例相一致，增强报表白勺可比性。（2）我国公司股份结构较为特殊，一股独大白勺局面使大股东侵犯小股东利益变得习以为常，在这种情形下，会计准则更需要采取主体理论，从制度上保护中小股东白勺权益不受侵犯。（）考虑到我国特殊白勺市场环境，我们也不能采用纯粹白勺主体理论，而应当将不同理论有机白勺结合。第四章研究合并范围理论。本章将分析母公司和于公司白勺内涵，比较各国关于“控制”白勺概念内涵和外延白勺差异。合并范田涉及到合并会计报表白勺会计上体问题。一般认为，凡是具有控制与被控制关系白勺公司才需要纳入合并报表白勺范围。但是在实务中，各国和国际会计准则委员会白勺规定均呈现出差异。本文对合并报表白勺范围进行分析：即哪些子公司应当列入合并报表白勺范围以及合并范围变化应当进行何种会计处理。在对合并范围分析时，具体地，我们研究了暂时性控制、削弱白勺控制、非相似白勺业务、不重要白勺子公司、企业集团内部交叉持股下白勺合并会计报表等特定情形。第五章合并程序理论。本章研究合并报表抵消分录，包括内部交易产生白勺未实现利润抵消、股权投资差额白勺处理、期中取得控股权白勺会计处理等；在会计实务中，对期中取得控股权白勺会计处理方法有两种：即椎定报表法和比例合并法，本文对这两种方法进行了比较分析。此外，本章还对合并报表白勺报告和披露进行了详细白勺研究，信息披露白勺标准主要应从时间、质量和数量上去把握，这三者基本涵盖了对信息披露行为在形式、内容和范围上白勺要求。第六章合并报表相关问题研究。本章讨论分析了商誉会计白勺处理方法和美国2对商誉会计白勺新发展。国际上关于外购商誉白勺会计处理方法主要有四种：永久性资产论、可摊销资产论、权益抵消论和资产减值论，本文将对这些方法优缺点进行评述，指出资产减值论是一种对商誉计价白勺较为科学白勺方法。此外，本文还对负商誉白勺会计处理方法进行了探讨。在外币报表折算
Abstract（英文摘要）：www.328tibet.cn China’s entry into WTO indicates that our nation will be absorbed in the tidal we of economical globalization and capital market internalization. Quantitative mega companies and multinational corporations are set up by kinds of combinations, especially equity-controlling combination. Correspondently, the importance of consolidated statement is highlighted.Since consolidated statement is well known in the world as one of the three most difficult problems in international accounting field, many accounting experts all over the world he made research on this issue, which results in fruitful accounting literatures. Meanwhile the consolidated statement standard in our nation still doesn’t come into being. That’s why our research should be based on international accounting standards and FAS(USA). Concretely, our research puts forward the significance of carrying out high-quality consolidated statement, referencing on the discussion of high-quality accounting standard in USA. According to a reasonable framework of consolidated statements, this paper discusses the methodology of consolidated statement, consolidation theory, consolidation scope and consolidation procedure, etc. which are concerned with big problems of consolidated statement.The thesis is divided into six chapters. The first chapter demonstrates three issues:(1) the great significance of establishing high-quality accounting standards;(2) what ishigh-quality accounting standards;(3)what problems should be solved concerning withsetting up high-quality standard. It’s argued that our consolidated statement standardshould conform to such following features:(1) Concepts used in the standard should meet the requirements of financial accounting framework, thus to indicate the scientific aspect and strictness of standard.(2) Adequate care should be given to the reconciliation of relevance and faithfulness of accounting information.(3) Concerning that there are so many entities operating in different industries in a group, it’s vitally important to disclose relevant information.(4) Language used in statements should be concise and easily be understood. (5) The quantity of alternative accounting methods should be reduced in order to promote theefficiency of capital market. (6) Implementing consolidation statement standard will make enterprises reflect economic reality.The second chapter introduces the methodology of consolidated statement. By comparing two methods of business combination from two aspects: decision usefulness and capital market internalization, we argue that purchase method is a more excellent way than pooling of interest.The third chapter introduces consolidation theory. To carry out high-quality standard, proper consolidation theory is indispensable. Research of consolidation theory is helpful to solve problems of recognition, measurement and disclosure of minority interests of consolidated statement. Consolidation theory involved in consolidated statement has following contents: proprietorship theory, entity theory and parent company theory. After an analysis of three above theories, we come to conclusion that (1) entity theory, which could strengthen the comparability of statement, is consistent with international customs. (2) Considering special equity structure of Chinese most listed companies, it’s more necessary to protect the interests of minority equities from the institution. (3) The particular market environment decides that we can’t adopt pure entity theory, but a mixture of different theories.Based on the requirement of high-quality accounting information, this paper provide comparative analysis among three common consolidation theories, then put forward suggestion on consolidation theory selection.The fourth chapter is about consolidation scope theory. The definition of parent company and subsidiary company is discussed. Consolidation scope relates to the issue of accounting entity. Generally speaking, companies should be consolidated into the statements as long as they control or be controlled. H
论文关键词： 高质量合并报表准则；合并方法理论；合并理论；合并范围理论；合并程序理论；
Key words（英文摘要）：www.328tibet.cn high-quality consolidated statement standard；consolidation methodology；consolidation theory；consolidation scope theory；consolidation procedure theory；
Abstract（英文摘要）：www.328tibet.cn China’s entry into WTO indicates that our nation will be absorbed in the tidal we of economical globalization and capital market internalization. Quantitative mega companies and multinational corporations are set up by kinds of combinations, especially equity-controlling combination. Correspondently, the importance of consolidated statement is highlighted.Since consolidated statement is well known in the world as one of the three most difficult problems in international accounting field, many accounting experts all over the world he made research on this issue, which results in fruitful accounting literatures. Meanwhile the consolidated statement standard in our nation still doesn’t come into being. That’s why our research should be based on international accounting standards and FAS(USA). Concretely, our research puts forward the significance of carrying out high-quality consolidated statement, referencing on the discussion of high-quality accounting standard in USA. According to a reasonable framework of consolidated statements, this paper discusses the methodology of consolidated statement, consolidation theory, consolidation scope and consolidation procedure, etc. which are concerned with big problems of consolidated statement.The thesis is divided into six chapters. The first chapter demonstrates three issues:(1) the great significance of establishing high-quality accounting standards;(2) what ishigh-quality accounting standards;(3)what problems should be solved concerning withsetting up high-quality standard. It’s argued that our consolidated statement standardshould conform to such following features:(1) Concepts used in the standard should meet the requirements of financial accounting framework, thus to indicate the scientific aspect and strictness of standard.(2) Adequate care should be given to the reconciliation of relevance and faithfulness of accounting information.(3) Concerning that there are so many entities operating in different industries in a group, it’s vitally important to disclose relevant information.(4) Language used in statements should be concise and easily be understood. (5) The quantity of alternative accounting methods should be reduced in order to promote theefficiency of capital market. (6) Implementing consolidation statement standard will make enterprises reflect economic reality.The second chapter introduces the methodology of consolidated statement. By comparing two methods of business combination from two aspects: decision usefulness and capital market internalization, we argue that purchase method is a more excellent way than pooling of interest.The third chapter introduces consolidation theory. To carry out high-quality standard, proper consolidation theory is indispensable. Research of consolidation theory is helpful to solve problems of recognition, measurement and disclosure of minority interests of consolidated statement. Consolidation theory involved in consolidated statement has following contents: proprietorship theory, entity theory and parent company theory. After an analysis of three above theories, we come to conclusion that (1) entity theory, which could strengthen the comparability of statement, is consistent with international customs. (2) Considering special equity structure of Chinese most listed companies, it’s more necessary to protect the interests of minority equities from the institution. (3) The particular market environment decides that we can’t adopt pure entity theory, but a mixture of different theories.Based on the requirement of high-quality accounting information, this paper provide comparative analysis among three common consolidation theories, then put forward suggestion on consolidation theory selection.The fourth chapter is about consolidation scope theory. The definition of parent company and subsidiary company is discussed. Consolidation scope relates to the issue of accounting entity. Generally speaking, companies should be consolidated into the statements as long as they control or be controlled. H
论文关键词： 高质量合并报表准则；合并方法理论；合并理论；合并范围理论；合并程序理论；
Key words（英文摘要）：www.328tibet.cn high-quality consolidated statement standard；consolidation methodology；consolidation theory；consolidation scope theory；consolidation procedure theory；