计量基

发布时间：2018-02-04 00:03

本文关键词： 计量基础配比原则经济后果　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：威廉姆R.司可脱在他所著的《财务会计理论》一书中曾提到经济后果说，他认为企业会计政策的选择会影响公司的价值，即具有一定的经济后果。企业会计政策是指在会计确认、计量和报告中所采用的原则、基础和处理方法。显然，不同的会计计量基础与配比原则的应用正是对会计政策的具体选择,因此必然会产生不同的经济后果。近几年，我国的民营企业，尤其是那些中小型传统企业陷入了经营困境。本文从会计政策选择的经济后果的角度，运用杜邦分析模型对我国传统企业的财务状况进行了分析，并将其与规模相当的新上市公司进行对比，发现在当今我国币值不稳的经济背景下，传统企业采取的一些会计政策，如历史成本计量与配比原则，对其生产经营造成了影响，是导致企业经营困难的一个重要原因。本文以H纺织公司与X纺织公司的财务状况对比为案例，分析后发现两家公司的经营规模相当，但企业的实际经营效益却相差甚远。H纺织公司是一家成立了20多年的由国企改制而来的企业，，其利润表上显示公司的利润高，对国家的税收贡献大，但企业实际的现金流差，出现了资金短缺、规模不断缩小等经营问题；而X纺织公司是近几年新上市的企业，企业的资产价格接近市价，其利润表上显示公司的利润相对较低，但是企业的实际经营效益很好，资金充足，企业规模在不断扩大。为什么H纺织公司会出现看起来利润高、收益好，实际却效益低下、资金不足等经营困难？本文通过运用杜邦分析模型对两家企业的财务数据进行分析和比较后，发现：在我国币值不稳定的经济背景下，H纺织公司采用历史成本计量，低估了企业的资产，经过配比后，就少计了现实的成本费用而多计了利润，导致企业的利润虚高，但实际上企业的经营现金流量状况很差。而针对虚高的利润征收的所得税会部分征收在企业的资本上，使得企业的收益侵蚀了资本。长此以往，企业的现金不断流出，资本得不到保持，必然会出现资金短缺、经营越来越困难的现象。相反，X纺织公司由于新上市，相当于采用了现行成本对企业的资产进行计量，因此为企业提供了真实可靠的会计信息，促进了企业的健康发展。由此揭示，在币值不稳的经济背景下，不同的计量基础、配比原则所造成经济后果。
[Abstract]:In his book Financial Accounting Theory, William Rscott refers to the economic consequences, saying that he believes that the choice of corporate accounting policy affects the value of the company. That is, there are certain economic consequences. Enterprise accounting policy refers to the principles, foundations and treatment methods used in accounting recognition, measurement and reporting. The application of different accounting measurement basis and matching principle is the specific choice of accounting policy, so it will inevitably have different economic consequences. In recent years, private enterprises in our country. Especially those small and medium-sized traditional enterprises fall into a business dilemma. From the perspective of the economic consequences of accounting policy choice, this paper uses DuPont analysis model to analyze the financial situation of traditional enterprises in China. By comparing it with the new listed companies of comparable scale, it is found that under the current economic background of unstable currency value, some accounting policies adopted by traditional enterprises, such as historical cost measurement and matching principle, are adopted by traditional enterprises. The influence on the production and management of enterprises is an important reason. This paper takes the financial situation of H textile company and X textile company as an example, and finds that the two companies have the same scale of operation. However, the actual operating efficiency of the enterprise is far from that. H Textile Company is a state-owned enterprise which has been established for more than 20 years. Its profit statement shows that the profit of the company is high, and it contributes a lot to the tax revenue of the country. However, the actual cash flow of the enterprises is poor, there is a shortage of funds, and the scale is shrinking. The X textile company is a newly listed enterprise in recent years, the asset price of the enterprise is close to the market price, its profit statement shows that the profit of the company is relatively low, but the actual operating efficiency of the enterprise is very good, and the capital is sufficient. The scale of the enterprise is constantly expanding. Why does H textile company appear to have high profit, good profit, low actual benefit, insufficient capital and so on? This paper analyzes and compares the financial data of two enterprises by using DuPont analysis model, and finds out that under the economic background of unstable currency value of our country, H textile company adopts historical cost measurement. Underestimated the assets of the enterprise, after matching, the actual cost of less and more account for the profits, resulting in the profits of the enterprise false high. But in fact, the operating cash flow of the enterprise is very poor. And the income tax levied on the false profits will partly be levied on the capital of the enterprise, which makes the income of the enterprise erode the capital. In the long run. The cash flow out of the enterprise, capital can not be maintained, there will inevitably be a shortage of funds, operating more and more difficult phenomenon. On the contrary, due to the new listing of textile companies. It is equivalent to using the current cost to measure the assets of the enterprise, so it provides the real and reliable accounting information for the enterprise, and promotes the healthy development of the enterprise. Thus, it is revealed that under the economic background of unstable currency value. Different measurement basis, the principle of matching caused by the economic consequences.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234.3;F279.23

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