终止经营会计研究

发布时间：2018-02-16 10:10

本文关键词： 终止经营会计体系财务报表改革决策有用观会计准则国际趋同　出处：《长安大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着世界经济的发展，企业业务趋于繁杂，世界范围内不少企业出现了终止经营的情况，例如能源型企业——石油企业和钢铁企业，常出现终止经营某部分油田业务。然而，世界范围内，对终止经营业务的会计处理准则规定相对较少，特别是我国，由于缺乏明确、规范、详细会计准则规定，不同企业之间处理终止经营业务的方式不同，影响了会计信息的可比性。因此，有必要出台终止经营的会计规范，以提供决策有用的会计信息，增强会计信息的可比性。本文在分析世界范围内现有有关终止经营的会计规范的基础上，，提出了终止经营的确认、计量、核算、列报和披露方法，强调终止经营确认过程中一份正式可靠计划和现金流量的重要性，建议从报告效益与成本衡量的角度来决定单独报告终止经营会计信息的内容。终止经营会计准则的建立应该以财务报表分类改革和公允价值会计规范完善为基础。
[Abstract]:With the development of the world economy, the business of enterprises tends to be complicated. Many enterprises in the world have terminated their operations. For example, energy enterprises, petroleum enterprises and iron and steel enterprises often terminate some of their oil field operations. However, Worldwide, there are relatively few regulations on accounting standards for business termination. Especially in China, due to the lack of clarity, standardization, and detailed accounting standards, different enterprises deal with the termination of business in different ways. This affects the comparability of accounting information. Therefore, it is necessary to introduce accounting norms to terminate operations in order to provide useful accounting information for decision-making. Based on the analysis of the existing accounting norms on termination of operations worldwide, this paper puts forward the methods of recognition, measurement, accounting, presentation and disclosure of termination of operations. Stressing the importance of a formal and reliable plan and cash flow in the process of termination of business recognition, It is suggested that the content of accounting information should be determined from the point of view of reporting benefit and cost. The establishment of accounting standards for termination should be based on the classification reform of financial statements and the perfection of fair value accounting norms.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234

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