我国上市公司政府补助会计问题研究

发布时间：2018-06-14 16:18

本文选题：政府补助 + 会计准则　；参考：《华东交通大学》2016年硕士论文

【摘要】：近几年,政府一直都在讨论简政放权的话题。在社会主义市场经济体制下,更多的依靠市场的自我调节作用,而市场也有失灵的时候,政府补助就成为政府参与微观经济运行的直接方式之一。尤其我国现阶段处于经济下行的整体大环境中,尤其是在带动产业发展以及企业财务危机化解方面,作为看不见的手,政府正在发挥着很重要的作用。此外,由于政府补助具有一次性发放金额大,且补助覆盖面广的特点,投资者若忽略了政府补助的影响可能会作出错误的投资决策。由于学术界对于政府补助的相关研究大多数围绕政府补助的经济学效应展开,而本文将研究我国上市公司政府补助会计问题,从准则规定及实务层面具体探究存在哪些问题,并提供完善这些缺陷的对策,以改进政府补助的信息披露,进而有利于财务报告使用者作出经济决策。本文立足于政府补助会计准则,将我国《企业会计准则第十六号——政府补助》从准则的整体框架、准则的适用范围、政府补助的会计确认、会计计量、信息披露等角度与国际会计准则进行了对比,系统的梳理了关于政府补助会计的相关理论。并以2010-2014年我国沪深A股上市公司中披露政府补助的11069家公司为样本,通过最近五年的对比,我们能够发现现有的政府补助会计现状的特点,并对此进行分析研究。在会计确认方面,存在着不能准确区分概念及确认时点不准确的问题。在会计计量方面,存在变相进行盈余管理的问题。在信息披露方面则存在披露项目不合规范等问题。针对这些存在的问题本文提出了从政府补助准则方面进行完善的建议,以便于在进行会计确认时能更清楚地把握政府补助的概念,分清政府补助的种类。在计量及披露方面能更加合乎规范,使得信息更加对称。
[Abstract]:In recent years, the government has been discussing the topic of decentralization. In the socialist market economy system, more rely on the self-regulation of the market, and the market also has a failure, government subsidies become one of the direct ways for the government to participate in the microeconomic operation. In particular, our country is in the overall environment of economic downturn at the present stage, especially in driving the development of industry and resolving the financial crisis of enterprises. As an invisible hand, the government is playing a very important role. In addition, because government subsidies have the characteristics of large one-off payments and wide coverage, investors may make wrong investment decisions if they ignore the effects of government subsidies. Since most of the academic research on government subsidies focus on the economic effects of government subsidies, this paper will study the accounting of government subsidies of listed companies in China, and specifically explore the problems from the standards and practical level. In order to improve the information disclosure of government subsidy, it is helpful for financial report users to make economic decisions. Based on the accounting standards of government subsidies, this paper sets the "Accounting Standards for Enterprises" No. 16-government subsidies from the overall framework of the standards, the scope of application of the standards, the accounting recognition of government subsidies, accounting measurement, The information disclosure and other angles are compared with the international accounting standards, and the relevant theories about government subsidy accounting are systematically combed. Taking 11069 listed companies of Shanghai and Shenzhen A shares from 2010 to 2014 as samples, we can find the characteristics of the current accounting situation of government subsidies and analyze them through the comparison of the last five years. In the aspect of accounting recognition, there is the problem that the concept and the time of confirmation are not accurate. In accounting measurement, there is a problem of earnings management in disguised form. In the aspect of information disclosure, there are some problems such as non-standard disclosure items and so on. In view of these existing problems, this paper puts forward some suggestions on how to perfect the government subsidy standard, so as to grasp the concept of government subsidy and distinguish the types of government subsidy more clearly in accounting recognition. In measurement and disclosure can be more standardized, making information more symmetrical.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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