基于“资源流—价值流”的我国铁路会计信息质量优化研究

发布时间：2018-01-15 01:05

本文关键词：基于“资源流—价值流”的我国铁路会计信息质量优化研究　出处：《北京交通大学》2017年博士论文　论文类型：学位论文

【摘要】：伴随着我国铁路产业的快速发展,铁路网规模持续扩大,铁路业务、技术和管理不断创新。新形势下铁路行业固有属性和非固有属性对铁路会计信息质量形成了重大影响,出现了"严格按照铁路会计规范提取会计信息,铁路会计信息真实性和决策有用性低"的会计信息悖论现象。铁路统一调度指挥和复杂的成本收益分辟困难,以及传统铁路管理体制,铁路运输企业会计信息质量更加复杂。在"十三五"国企改革和高铁"走出去"战略重大背景下,铁路运输企业需要进一步开展市场化改革,创新投融资模式,实现可持续发展,这都对铁路运输企业会计信息质量提出了更高要求。相关文献主要涉及三个主题:一是铁路产业技术经济文献,主要针对铁路产业及铁路运输企业的公益性、网络经济、资产专用性、集中统一调度指挥、复杂的生产与管理界面等特征展开研究;二是铁路会计信息质量文献,主要运用会计目标理论、信息不对称及信号传递理论、委托代理理论等理论,从一般性理论和方法视角针对铁路运输企业会计信息质量的受托责任和决策有用两个方面展开研究;三是元素流和价值流文献,主要结合特定产业生产工艺流程的"元素流——价值流"分析框架对物质和价值流转进行分析。本文立足已有研究成果,力图回答如下几个问题:铁路产业具有什么样的固有属性和非固有属性?基于铁路产业特殊技术经济特征的"铁路资源流—价值流"如何反映铁路资产价值及会计信息流动?铁路产业属性对会计信息质量影响的作用机理和实现路径是什么?本文以"铁路资源流——价值流"为基础,结合铁路产业基本属性和生产流程分析,以铁路运输会计信息生成过程为主线,按照"铁路产业属性——资源价值流——会计信息质量"的逻辑思路,采用铁路生产和工艺流程为基础的研究方法,对铁路会计信息质量"资源流——价值流"形成机理、固有属性与非固有属性对铁路会计信息质量的传导机制,以及铁路运输会计信息质量优化路径展开系统性研究,并针对铁路关联交易、专用性资产、货运收入清算、运输成本清算等四个重点领域展开研究,得到主要结论如下:第一,铁路产业特征对铁路会计信息质量的受托责任和决策有用产生重大影响。铁路产业具有固有属性和非固有属性两个方面的技术经济特征,其中,固有属性包括网络经济性(规模经济和范围经济)、资产专用性、公益性、自然垄断性等方面,非固有属性包括调度指挥集中统一、财务清算、会计分级核算、预算管理等方面。铁路产业属性深刻影响了铁路会计信息产生的制度环境和会计规程,从而形成对铁路会计信息质量的系统性和局部性影响。特别地,我国铁路产业集中调度指挥和按照铁路行业特有会计规则核算的成本收入清算体系对会计信息质量产生了重大影响。第二,论文构建了"铁路产业属性——铁路资源价值流——会计信息质量"机理分析系统,建立了"铁路资源流——价值流"的铁路价值流和信息流的传导机制、"铁路资源价值流——会计信息,,会计信息生成机制、"铁路产业属性——会计信息质量,,的决定机制。立足铁路运输生产和工艺流程分析,分析了铁路行业公益性、铁路行业大管理跨度和复杂生产过程、铁路行业统一的会计制度、具有行业特征的铁路行业会计标准、铁路管理体制机制对影响会计信息质量的传导与作用。第三,铁路会计信息质量优化路径包括:建立铁路生产要素交易市场(价格发现市场),设置专用资产交易市场,完善铁路会计准则、会计规程和会计操作规范;优化会计确认、计量和报告各环节;有效加强控制环境、风险评估、控制活动、信息和沟通、监控等内控要素;采用云计算、大数据和信息系统等会计技术等,从而提高铁路会计信息的真实性、相关性、可比性、谨慎性、透明度等会计信息质量特征。第四,针对铁路关联交易、专用性资产、货运收入清算、运输成本清算等四个重点领域的研究表明,铁路网络性基础产业(Industry with Network Characteristics)的固有属性是影响铁路关联交易、专用性资产、货运收入和运输成本清算会计信息质量的根本原因。为提高铁路会计信息质量,要重点解决如下问题:委托运营模式下关联交易定价不合理,信息披露不透明等;专用性资产主要存在估值难、无形资产确认不充分等;货运清算收入存在清算单价不合理;成本核算比较粗放、预算管理下存在着盈余管理等问题。本文建立了"铁路产业属性——铁路资源价值流——会计信息质量"机理系统,探究了基于铁路产业属性和生产工程流程的会计信息质量传导机制与实现路径,评价了我国铁路会计信息质量水平,为改善我国铁路产业会计信息质量理论和实际操作体系提供了新的视角,为中国铁路产业改革和国家战略实施提供了理论支持。
[Abstract]:With the rapid development of China's railway industry, the railway network continues to expand the scale of railway business, technology and management innovation. Under the new situation of railway industry inherent attribute and inherent form has a great influence on the railway quality of accounting information, the emergence of the "extraction of accounting information in strict accordance with the norms of accounting railway, railway and the authenticity of accounting information the decision usefulness of accounting information low" paradox. Railway unified dispatching and complex cost benefit analysis made difficult, and the traditional railway management system, the quality of accounting information of railway transport enterprises more complex. In 13th Five-Year the reform of state-owned enterprises and high iron "going out" strategy of great background, the railway transport enterprises need further development market reform, innovation investment and financing mode, to realize the sustainable development, the quality of accounting information of railway transport enterprises put forward higher requirements. The related literatures mainly involved And the three themes: one is the technical and economic documents of railway industry, mainly for railway industry and railway transport enterprises to the public welfare, network economy, asset specificity, centralized dispatching of complex production and management interface characteristics; two is the quality of accounting information the railway, mainly using the accounting objective theory, information asymmetry and the signal transmission theory, the principal-agent theory, from the perspective of general theories and methods for the quality of accounting information of railway transport enterprise accountability and decision usefulness of two aspects; the three is the element flow and value flow of literature, combined with specific industry production process "element flow, value flow analysis framework of the material and value flow analysis. Based on the existing research results, try to answer the following questions: what kind of railway industry has a solid and non solid properties Have a special attribute? Technical and economic characteristics of the railway industry "railway resources flow - value flow" to reflect the value of Railway Assets and accounting information flow based on? What is the mechanism attributes of railway industry effect on the quality of accounting information and the realization path? Based on the "railway resources flow -- value stream", combined with the analysis of the railway industry the properties and production process, the accounting information generated in the process of railway transport as the main line, in accordance with the "railway industry attributes, resource value flow logic -- the quality of accounting information, adopting the research method of railway production and process based on the railway, the quality of accounting information resource flow, value flow mechanism, transmission mechanism inherent attribute and non inherent attribute of the railway of the quality of accounting information, accounting information quality and the railway transportation path optimization study, and for the Railway Association The transaction, asset specificity, freight income liquidation, studied four key areas of transportation cost of liquidation, the main conclusions are as follows: first, the railway industry characteristics of railway accounting information quality accountability and decision usefulness has a significant impact. The railway industry has a solid technical and economic characteristics, two attributes and non inherent attribute among them, the inherent attributes include network economy (economies of scale and scope), public welfare, asset specificity, natural monopoly, non inherent property including dispatching centralized clearing, financial accounting, accounting classification, budget management and other aspects. The industrial attributes of railway system environment influence railway accounting information production and the accounting rules deeply, so as to form the systemic and local effects on the railway to the quality of accounting information. In particular, China's railway industry and railway industry in accordance with the command scheduling The cost income settlement system specific accounting rules accounting had a significant impact on the quality of accounting information. Second, the paper constructs the system analysis of railway industry attributes of railway resources value flow, the quality of accounting information "mechanism, established the" railway resources flow, value flow of railway value flow and information flow of the transmission mechanism, "railway the resource value flow, accounting information, accounting information, the formation mechanism of" railway industry attributes, quality of accounting information, decision mechanism. Based on the production of railway transportation and process analysis, analysis of the public railway industry, large span and complex production process management of railway industry, the railway industry unified accounting system has the characteristics of the industry the railway industry accounting standards, system and mechanism of conduction and role of railway management affect the quality of accounting information. In third, the railway optimization includes the quality of accounting information: The establishment of railway production factors market (market price discovery), set up special asset market, improve the railway accounting standards, accounting rules and accounting practices; the optimization of accounting confirmation, measurement and report of each link; effectively strengthen the control environment, risk assessment, control activities, information and communication, monitoring and other elements of internal control; the use of cloud computing, big data and information system of accounting technology, so as to improve the authenticity of the railway, the relevance of accounting information, comparability, prudence, quality characteristics of accounting information transparency. Fourth, according to the railway related transaction, asset specificity, freight income liquidation, on four key areas of transportation cost liquidation that railway network the basic industries (Industry with Network Characteristics) is the inherent attributes affecting railway related transaction, asset specificity, freight income and cost of transportation liquidation accounting information quality The fundamental reason for improving the railway. The quality of accounting information, we should focus on solving the following problems: the principal operating mode of related transaction pricing unreasonable, information disclosure opaque; specific asset valuation are difficult, confirmation of intangible assets is not sufficient; freight in liquidation liquidation income of unreasonable price; cost accounting is relatively extensive, budget management there are problems such as earnings management. This paper established the "railway railway industry attribute resources value flow -- the quality of accounting information" mechanism system, explores the mechanism and path of the quality of accounting information of railway industry attributes and production engineering process based on the evaluation of our railway level of accounting information quality, provides a new perspective for China's railway industry to improve the quality of accounting information theory and practical operation system, provides theoretical support for the Chinese railway industry reform and the implementation of the national strategy.

【学位授予单位】：北京交通大学
【学位级别】：博士
【学位授予年份】：2017
【分类号】：F532.6;F530.68

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