GT投资公司合并报表实务研究

发布时间：2018-03-02 21:22

本文选题：合并报表　切入点：控制　出处：《昆明理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：合并财务报表是企业财务工作的重点。本文以当前的国有投资公司作为案例进行分析,来揭示目前投资公司的重组方式下带来的合并报表问题,笔者通过对公司存在问题的分析,从报表使用者的角度考虑问题,提出自己的解决方案以更好地解决存在的合并报表问题。首先,本文对合并报表的相关理论做出了界定,包含：三大合并理论的概念、区别、目前国际国内的应用范围、各理论存在的缺陷；合并的基础一“控制”的定义做出了详细阐述,明确达到控制和不控制的界定范围；合并方法—购买法和权益结合法的概念及目前的运用；国内新旧准则与国际准则的比较。其次,本文对GT公司的背景做出了介绍,包含其成立方式、投资所涉及的行业,各公司的持股等情况。因GT公司的前身是国有资产管理公司,历史背景悠久,合并报表存在较多问题,本文提出了相关的解决方案。如合并范围问题：对特殊业务下的合并范围做出了解释和判断依据。交叉持股问题：子公司间的相互持股问题较复杂,本文从母公司利益所享有角度进行数据收集分析,通过数学推导方式,对GT公司的交叉持股情况下的合并比例做出了精确的判断。评估增值资产在合并报表层面的处理问题：评估增值资产在实际经营中会被政府征用、公司转让、自身减值、用于融资租赁等问题,导致合并报表的损益与单户报表造成了很大的差异,本文对实务中遇到的各种问题的处理做出了详细的介绍及对报表的影响分析；GT公司的各公司间相互借款,用于工程建设、房地产开发等方面,完工资产又涉及折旧,房地产项目涉及销售等进一步处理,本文对合并报表的当期及以后的损益和权益的影响进行了详细的介绍和分析；长期股权投资的抵销：企业会计准则对长期股权投资有一套复杂的抵销分录,本文从实务工作中总结经验,设计较为简便易操作的抵销方式；购买少数股权问题：通过对各理论的分析,对购买少数股权处理做出了自己的理解及解决方案。最后,通过对实务中问题的分析,对准则的修订及完善方面提出了展望,希望能为合并报表实施和完善提供有价值的参考,并能为报表使用者提供更为准确的财务信息。
[Abstract]:Consolidated financial statements are the focus of enterprise financial work. This paper takes the current state-owned investment companies as a case study to reveal the problems of consolidated statements brought about by the reorganization of investment companies at present. By analyzing the existing problems of the company and considering the problems from the point of view of report users, the author puts forward his own solution to solve the problems of consolidated statements better. First of all, this paper defines the related theories of consolidated statements, including: the concept of the three merger theory, the difference, the current international and domestic application scope, the defects of each theory; The definition of "control", which is the basis of merger, is elaborated in detail, and the definition of control and non-control is clearly achieved; the concept and current application of merger method-purchase method and equity combination method; and the comparison between the old and new domestic standards and the international standards are compared. Secondly, this paper introduces the background of GT Company, including the way of its establishment, the industry involved in the investment, the stock holding of each company, etc., because the former company of GT Company is a state-owned asset management company, and it has a long history. There are many problems in the consolidated statement. This paper puts forward some relevant solutions, such as the scope of merger: the interpretation and judgment of the scope of the merger under the special business, the cross-shareholding problem: the cross-shareholding problem among subsidiaries is more complex, This article carries on the data collection analysis from the parent company benefit angle, through the mathematical derivation way, This paper makes a precise judgment on the proportion of the merger under the circumstances of the cross-shareholding of GT Company. The problem of how to deal with the value added assets at the level of consolidated statement is evaluated: the value added assets will be expropriated by the government, transferred by the company, and their own value will be reduced in the actual operation. For financial leasing and other issues, resulting in the consolidated statement of profits and losses and single-account statements caused a significant difference, This paper makes a detailed introduction to the treatment of various problems encountered in practice and analyzes the impact on the statements. The companies of GT Company borrow from each other for engineering construction, real estate development and other aspects, and the completed assets involve depreciation. The real estate project involves the sale and so on further processing, this article has carried on the detailed introduction and the analysis to the consolidated statement current and the future profit and loss and the equity influence; The offsetting of long-term equity investment: the enterprise accounting standards have a set of complicated offsetting entries for long-term equity investment. This paper sums up the experience from the practical work and designs a more simple and easy to operate offsetting method. Minority equity purchase: through the analysis of various theories, the author makes his own understanding and solution to the purchase of minority equity. Finally, through the analysis of the problems in practice, the paper puts forward the prospect of the revision and perfection of the standard, hoping to provide valuable reference for the implementation and perfection of the consolidated statements and more accurate financial information for the users of the statements.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275

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