我国上市公司财务报告改进探讨

发布时间：2018-05-02 00:41

本文选题：上市公司 + 财务报告　；参考：《江西财经大学》2012年硕士论文

【摘要】：2007年美国次级债务危机引发了全球性的金融危机,而部分投资银行和相关利益机构把引发金融危机的矛头指向了公允价值来转移问题的关键。2008年金融危机在全球越演越烈,全球各大经济体纷纷采取宽松的货币政策和积极的财政政策来刺激经济的增长。在后金融危机时代,国际会计准则理事会(IASB)与美国会计准则理事会(FASB)联手进行会计财务报告研究,希望联合建立高质量的会计准则。我国从2007年开始实施新会计准则,我国会计准则在经济全球化和会计国际趋同的背景下又将面临着一场新的变革。2009年财政部要求在利润表中增加其他综合收益和综合收益总额两项,这意味着我国会计准则也开始了对全面会计收益的报告。在此背景下,本文对我国上市公司财务报告改进进行探讨。本文先是对国内外的文献进行了回顾。国外的文献主要提到财务报告的内容不仅包括财务报表和报表附注还应该包括其他可以帮助投资人和债权人决策的其他报告。国外文献主要认为财务报告存在的主要问题是决策有用性不高,希望通过增加报告披露的信息和改变报表项目的列报形式来增强财务报告对使用者的决策有用性。国内文献也谈到了财务报告的问题,国内文献从辨别信息使用者的需求、业绩报告和公允价值三方面对改进进行研究。虽然国内外的文献的主要目标都是为了提高财务报告的决策有用性,但它们的侧重点各不同。因为国外的文献主要对财务报告的定义、内容和报告形式都有一定的研究,国外对财务报告的改进研究显得更有一定的体系,而国内的文献主要是谈财务报告的问题、如何改进业绩报告和公允价值相关问题,缺乏一定的改进体系。所以,本文再提出改进建议时也是希望从财务报告的形式和内容上分别提出几点建议,这样显得更加有体系。本文采用了“提出问题——分析问题——解决问题”的写作思路进行写作。本文主要采用规范的研究方法,注重对文献的逻辑演绎和分析,同时注重引用一些资本市场案例以便更好的支持文中的一些观点。首先,本文认为当前我国上市公司存在的问题主要有重财务信息而轻非财务信息、报表之间的联系不紧密、报表项目分类不恰当、重利润的报告而轻全面收益的报告和时效性不强等等。同时本文也分析了造成我国财务报告这些问题的原因。这些问题的原因是多方面的,因此本文从财务报告外部影响因素和内部影响因素分别提出了几点原因。财务报告外部的原因主要有会计环境的变化给财务报告带来了挑战、我国证券市场的特殊性造成了对财务报告的不重视、法律制度没有深入上市公司的公司治理。而财务报告存在问题的内部原因是财务报告的计量、确认和报告的要求较为严格,财务报告的各张报表缺乏一致性,财务报告的报表附注是主要是在说明数字的变动没有对相关影响因素进行定性分析等。其次,本文根据IASB与FASB最新的研究得出三点的有助于改进我国上市公司财务报告的启示。IASB与FASB的最新研究主要是从财务报告列报的形式加强报表之间的联系,列报的初步意见主要是想提供有助于财务报告信息使用者预测报告主体的财务情景,而要做好这一点不仅要加强报表之间的联系,更重要的是要对信息进行恰当的分类。最后,本文对完善我国上市公司财务报告提出了几点建议作为本文的研究结论。从财务报告的形式上提出建议,财务报告的改进需要一个过程,因此涉及它的改进方式的选择。另外,应区分不同的需求提供简易程度不同的财务报告才能更好满足不同的信息需求者。从财务报告的内容上提出建议主要是针对我国财务报告存在问题的实际情况,融合国内外改进财务报告文献的思想,结合IASB与FASB最新研究成果的启示下提出的。如：对公允价值计量的报表项目进行恰当分类列报、增加每股综合收益的披露、财务信息与非财务信息共同披露非货币性资产、增加经济环境变化对金融工具影响的信息披露、提供利润表是提供预测性信息和拓展并规范财务报告中其他非财务信息的披露等等。
[Abstract]:In 2007, the subprime debt crisis in the United States led to a global financial crisis, while some investment banks and related interest institutions directed the financial crisis to the key to the transfer of fair value in the.2008 year. The financial crisis in the world was becoming stronger and stronger. All the major economies in the world were taking loose monetary policy and active fiscal policy. In the post financial crisis, in the post financial crisis, the international accounting standards board (IASB) and the American Accounting Standards Board (FASB) jointly conducted the research on accounting and financial reporting, hoping to establish a high quality accounting standard. China began to implement new accounting standards in 2007, and China's accounting standards are in economic globalization and accounting international. In the context of convergence, we will face a new change in.2009, which is required to increase two other comprehensive income and total income in the profit list, which means that China's accounting standards have also begun to report on the overall accounting income. In this context, this paper discusses the improvement of financial reporting of listed companies in China.
First, the paper reviews the literature at home and abroad. The foreign literature mainly refers to the contents of the financial report, including not only the financial statements and the statement notes, but also other reports that can help investors and creditors to make decisions. It is expected to enhance the usefulness of financial reporting to users by increasing the information and reporting forms of report changes. Domestic literature also talks about the issues of financial reporting. Domestic literature studies the improvement of the needs of the users, performance reports and the fair value of three parties. The main objectives are to improve the usefulness of financial reporting, but their focus is different. Because the foreign literature mainly studies the definition, content and form of financial reports, the research on the improvement of financial reports is more systematic, and the domestic literature is mainly about the financial report. The problem is how to improve the performance report and the related issues of fair value, and lack a certain system of improvement. Therefore, this paper puts forward some suggestions on the form and content of the financial report, which is more systematic.
This article adopts the writing idea of "putting forward questions - analyzing problems - solving problems". This article mainly adopts the normative research method, pays attention to the logical deduction and analysis of the literature, and pays more attention to citing some capital market cases so as to better support some of the views in the text. The main problems existing in the company are heavy financial information, light non financial information, lack of close connection between reports, inappropriate classification of report items, heavy profit report, less comprehensive report and poor timeliness and so on. At the same time, this paper also analyzes the reasons for these problems in our country. The reasons for these problems are many aspects. Therefore, this paper puts forward several reasons from the external factors of financial reporting and the internal factors. The external reasons of the financial report mainly include the changes in the accounting environment that bring challenges to the financial report. The particularity of the securities market in our country has caused no serious view of the financial report, and the legal system has no deep listed company. The internal reasons for the problems in the financial report are the measurement of the financial reports, the stricter requirements for the confirmation and report, the lack of consistency in the statements of the financial reports. The notes on the financial reports are mainly in the qualitative analysis of the changes in the explanatory figures.
Secondly, according to the latest research of IASB and FASB, this paper draws three points that helps to improve the financial report of Listed Companies in China. The latest research on.IASB and FASB is mainly to strengthen the relationship between reports from the form of financial reporting, and the preliminary opinion of the presentation is to provide the users of financial reporting information to predict the owner of the report. Financial situation of the body, and to do this, not only to strengthen the links between statements, more importantly, to properly classify information.
Finally, some suggestions are put forward to improve the financial report of the listed companies in our country as the conclusion of this paper. From the form of financial report, the improvement of financial report needs a process, so it involves the choice of its ways of improvement. In addition, we should distinguish different requirements from different financial reports. Better to meet different information needs. The recommendations from the content of the financial report are mainly aimed at the actual situation of the problems in the financial report of our country, the idea of improving the financial report literature at home and abroad, combined with the inspiration of the latest research results of IASB and FASB. For example, the appropriate report items for the fair value measurement are appropriate. Classifying and reporting, increasing the disclosure of earnings per share, disclosing non monetary assets jointly with financial information and non-financial information, increasing the information disclosure of the impact of economic environment changes on financial instruments, providing the profit statement to provide predictive information and expanding and standardizing the disclosure of other non-financial information in the financial report and so on.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51

【参考文献】