我国上市公司非控制性权益信息披露问题研究

发布时间：2018-01-17 03:06

本文关键词：我国上市公司非控制性权益信息披露问题研究　出处：《东北财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：非控制性权益,其前身为“少数股东权益”,作为合并报表不可或缺的一部分,随着国际会计准则理事会(IASB)于2011年5月颁布的《国际财务报告准则第10号—合并财务报表》(IFRS10)中对控制的再次界定以及对非控制性权益会计处理要求的单独说明,再次受到了会计理论界和实务界的关注。当下,理论界关注的重点仍然是如何更为准确的对非控制性权益进行确认、计量以及列报,实务界,则把研究的重点更多地放在了如何改善上市公司财务年报信息披露的规范性方面,这其中就包括对年报披露信息有效性的研究,这其中针对非控制性权益披露问题的研究,笔者在翻阅了大量相关文献之后,尚未查到与此相关的内容。因此,决定将非控制性权益在上市公司年报中的披露情况等后续问题的研究作为硕士论文研究议题。本篇论文的撰写主要采用的是规范研究的方法,通过对文献的归纳与比较,对非控制性权益的相关理论内容加以总结,并做出分析与评价。同时结合我国部分上市公司年报中与非控制性权益披露相关联的数据进行比较分析,通过企业以及投资决策者对相关数据的利用情况的调查,分析影响非控制性权益信息有用性的原因,并提出相应的建议。本文主要分为五部分：第一部分,主要介绍本文的研究背景、研究意义以及研究方法,并对本文努力突破的局限性进行说明。第二部分,主要介绍非控制性权益信息披露问题研究的相关理论依据。在介绍了非控制性权益理论内容的基础上,分别从决策有用观和合并报表解读两个角度对披露内容进行阐述。第三部分,结合采集到的上市公司非控制性权益的相关数据,对近年来非控制性权益信息的披露状况进行系统梳理,分析其中存在的主要问题。第四部分,结合国外针对非控制性权益信息披露问题的解决措施,对改善我国非控制性权益信息披露现状给出对策和建议。第五部分,结语。通过对上市公司数据披露状况的统计分析,笔者认为：目前上市公司年报呈报过程中,对非控制性权益信息的披露仍然不够规范,主要原因有二：第一,我国上市公司财务人员在编制财务年报对非控制性权益信息的呈报有所保留甚至不能按照我国的相关准则进行披露；第二,我国现行的监管规范还不够完善,导致年报披露钻空子的现象比较多。笔者希望通过对这部分的分析,能为财务年报中非控制性权益相关信息的披露问题的解决提供切实可行的建议,也能对年报使用者对非控制性权益信息的采纳有所启示。
[Abstract]:Non-controlling rights and interests, its predecessor is "minority shareholders' rights", as an integral part of the consolidated statement. IFRS 10 with the International Financial reporting Standard No. 10-Consolidated Financial statements issued by IASB on May 2011. The redefinition of control and the separate explanation of accounting treatment requirements for non-controlling rights and interests. At present, the focus of attention of the theoretical circle is still how to recognize, measure and report the non-controlled rights and interests more accurately. The focus of the study is more on how to improve the normative aspects of financial annual report information disclosure of listed companies, which includes the research on the effectiveness of annual report disclosure information. The author has not found the relevant contents after reading a large number of related documents in the study of non-controlled rights disclosure. It is decided that further research on the disclosure of non-controlling rights and interests in the annual report of listed companies will be considered as the research topic of the Master's thesis. The writing of this paper mainly adopts the method of normative research, through the induction and comparison of the literature, the related theoretical content of non-controlling rights and interests is summarized. And make an analysis and evaluation. At the same time combined with the annual report of some listed companies in China and non-control rights and interests disclosure related data to carry out comparative analysis. Through the investigation on the utilization of relevant data by enterprises and investment decision makers, this paper analyzes the reasons that affect the usefulness of non-controlling rights and interests information, and puts forward some corresponding suggestions. This paper is divided into five parts: the first part, mainly introduces the research background, research significance and research methods, and try to break through the limitations of this paper. The second part. This paper mainly introduces the theoretical basis of the research on the information disclosure of non-controlling rights and interests. On the basis of introducing the theoretical content of non-controlling rights and interests. Respectively from the perspective of decision-making usefulness and consolidated statement interpretation of the disclosure of the two angles. Part three, combined with the collection of listed companies non-control rights and interests of the relevant data. In recent years, the disclosure of non-control rights and interests information is systematically combed, and the main problems are analyzed. Part 4th, combined with the foreign solutions to the problem of non-control rights and interests information disclosure. To improve the current situation of information disclosure of non-control rights and interests in China gives the countermeasures and suggestions. 5th part, conclusion. Through the statistical analysis of the data disclosure of listed companies, the author believes that: in the reporting process of annual reports of listed companies, the disclosure of non-controlled rights and interests information is still not standardized, there are two main reasons: first. The financial personnel of listed companies in our country have reservations or even fail to disclose the information of non-controlled rights and interests in the preparation of financial annual reports in accordance with the relevant standards of our country; Second, China's current regulatory norms are not perfect, leading to the annual report disclosure of the phenomenon of more. The author hopes to pass this part of the analysis. It can provide practical suggestions for the disclosure of information related to non-controlling rights and interests in financial annual reports, and can also enlighten the users of annual reports on the adoption of non-controlled rights and interests information.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51

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