制造业上市公司其他综合收益列报与披露问题研究
发布时间：2018-12-10 12:48
【摘要】：20世纪末,由于企业的商业活动日益复杂,表外业务不断增加,传统的财务报表不能对企业经营业绩进行全面反映,因而会计信息决策相关性较低。为了提高会计信息的决策相关性,2007年国际会计准则理事会(IASB)在《会计准则第1号-财务报表列报》中正式引入“综合收益”的概念。为与国际趋同并提高我国会计信息质量,2009年我国《会计准则解释第3号》中引入了“其他综合收益”概念。随后我国会计准则经过不断修订,逐步趋于完善,2014年最新修订后的《企业会计准则-基本准则》规定,在利润表中将“其他综合收益”和“综合收益总额”进行单独列示,并要求在财务报表附注中对其他综合收益各项目及其所得税影响、当期转出并计入当期损益的金额数、期初以及期末余额包括其调节情况都要进行详细地披露。文章在介绍了其他综合收益涵义、概念等基础上,对计入资本公积和计入其他综合收益的事项进行重点分类讨论,得出其他综合收益的项目构成及其认定标准,以便能够严格区分资本公积和其他综合收益。在理论最后部分文章介绍了最新修订的会计准则中其他综合收益在各报表中的正确列报格式。在理论研究基础上,关于制造业上市公司其他综合收益列报与披露问题的研究,文章采用定量分析法,选取2014-2016年制造业上市公司年报数据为样本,分析制造业上市公司其他综合收益整体列报与披露状况。研究发现,2015年以来制造业关于其他综合收益的列报情况较2014年有明显好转,但其中仍存在问题:表间和表内勾稽关系错误、列报格式存在错误、将权益性交易与应计入其他综合收益的事项发生混淆,最终导致企业其他综合收益项目不能被准确列报。随后文章剖析了在其他综合收益列报与披露过程中存在各类问题的原因。最后文章提出针对性对策建议以规范制造业上市公司其他综合收益的列报与披露工作:加强宣传教育,提高综合收益观;准则制定具体化,科学化;会计人员准确把握准则各项规定。
[Abstract]:At the end of the 20th century, due to the increasing complexity of business activities and the increasing of off-balance sheet business, the traditional financial statements can not fully reflect the business performance of enterprises, so the relevance of accounting information decision-making is low. In order to improve the relevance of accounting information, (IASB) of International Accounting Standards Board (IASB) formally introduced the concept of "comprehensive income" in Accounting Standard No. 1-Financial statement presentation in 2007. In order to converge with the international standards and improve the quality of accounting information in China, the concept of "other comprehensive income" was introduced in the Accounting Standards interpretation No. 3 in 2009. Subsequently, the accounting standards of our country have been revised and gradually improved. The newly revised Accounting Standards for Enterprises-basic Standards in 2014 stipulate that "other comprehensive income" and "total integrated income" are separately listed in the income statement. In the notes to the financial statements, the amount of profits and losses of the current period and the opening and ending balances, including the reconciliations, are required to be disclosed in detail. On the basis of introducing the meaning and concept of other comprehensive income, this paper focuses on the classification and discussion of the items that are included in the capital reserve and other comprehensive income, and obtains the project composition of other comprehensive income and its determination standard. In order to be able to strictly distinguish between capital reserves and other combined income. In the last part of the theory, the paper introduces the correct presentation of other synthetic income in each statement in the newly revised accounting standards. On the basis of theoretical research, the paper adopts quantitative analysis method to study the problems of reporting and disclosing other comprehensive returns of manufacturing listed companies, and selects the annual report data of manufacturing listed companies from 2014-2016 as a sample. To analyze the overall presentation and disclosure of other comprehensive returns of listed manufacturing companies. The study found that there had been a significant improvement in the presentation of other composite earnings in manufacturing since 2015 compared with 2014, but there were still problems: errors in the inter-statement and inter-table tick lines and in the presentation format. The transaction of equity is confused with the items that should be included in other comprehensive income, which leads to the fact that other items of comprehensive income cannot be accurately reported. Then the paper analyzes the reasons of various problems in the process of other comprehensive income reporting and disclosure. Finally, the paper puts forward countermeasures and suggestions to standardize the reporting and disclosure of other comprehensive profits of listed manufacturing companies: to strengthen publicity and education, to improve the concept of comprehensive income, to make standards specific and scientific; Accounting personnel accurately grasp the provisions of the standards.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F425
本文编号：2370592
[Abstract]:At the end of the 20th century, due to the increasing complexity of business activities and the increasing of off-balance sheet business, the traditional financial statements can not fully reflect the business performance of enterprises, so the relevance of accounting information decision-making is low. In order to improve the relevance of accounting information, (IASB) of International Accounting Standards Board (IASB) formally introduced the concept of "comprehensive income" in Accounting Standard No. 1-Financial statement presentation in 2007. In order to converge with the international standards and improve the quality of accounting information in China, the concept of "other comprehensive income" was introduced in the Accounting Standards interpretation No. 3 in 2009. Subsequently, the accounting standards of our country have been revised and gradually improved. The newly revised Accounting Standards for Enterprises-basic Standards in 2014 stipulate that "other comprehensive income" and "total integrated income" are separately listed in the income statement. In the notes to the financial statements, the amount of profits and losses of the current period and the opening and ending balances, including the reconciliations, are required to be disclosed in detail. On the basis of introducing the meaning and concept of other comprehensive income, this paper focuses on the classification and discussion of the items that are included in the capital reserve and other comprehensive income, and obtains the project composition of other comprehensive income and its determination standard. In order to be able to strictly distinguish between capital reserves and other combined income. In the last part of the theory, the paper introduces the correct presentation of other synthetic income in each statement in the newly revised accounting standards. On the basis of theoretical research, the paper adopts quantitative analysis method to study the problems of reporting and disclosing other comprehensive returns of manufacturing listed companies, and selects the annual report data of manufacturing listed companies from 2014-2016 as a sample. To analyze the overall presentation and disclosure of other comprehensive returns of listed manufacturing companies. The study found that there had been a significant improvement in the presentation of other composite earnings in manufacturing since 2015 compared with 2014, but there were still problems: errors in the inter-statement and inter-table tick lines and in the presentation format. The transaction of equity is confused with the items that should be included in other comprehensive income, which leads to the fact that other items of comprehensive income cannot be accurately reported. Then the paper analyzes the reasons of various problems in the process of other comprehensive income reporting and disclosure. Finally, the paper puts forward countermeasures and suggestions to standardize the reporting and disclosure of other comprehensive profits of listed manufacturing companies: to strengthen publicity and education, to improve the concept of comprehensive income, to make standards specific and scientific; Accounting personnel accurately grasp the provisions of the standards.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F425
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