其他综合收益信息披露的质量评价与研究

发布时间：2018-04-23 22:23

本文选题：其他综合收益 + 信息披露　；参考：《西南财经大学》2014年硕士论文

【摘要】：2006年2月15日,我国财政部发布了新的《企业会计准则一基本准则》,其中首次将资产负债观作为理论基础之一。这一举措证实了我国企业会计准则与国际财务报告准则(InternationalFinancial Reporting Standards)趋同。资产负债观下的会计交易处理办法,与传统的收入费用观不同,其中,在资产负债观下,计算企业收益的方法,是直接从资产和负债的角度出发,通过期初期末变动数额计算出企业收益。2009年6月,我国财政部在《企业会计准则解释第3号》(财会[2009]8号),对一些会计项目做出了改进,其中,第一次介绍了“其他综合收益”的概念,并且规定企业在其利润表、所有者权益变动表中披露综合收益和其他综合收益总额,并且要在财务报表附注中披露更为具体的其他综合收益内容。同年12月,财政部详细规定了财务报表附注中披露其他综合收益的格式与内容,具体体现在《财政部关于执行会计准则的上市公司和非上市公司企业做好2009年年报工作的通知》(财会[2009]16号)中。但是从我国上市公司披露其他综合收益信息的实际情况来看,由于其他综合收益具体项目的认定标准还有混淆之处,企业对其他综合收益信息不够重视等原因,使得上市公司在披露其他综合收益的过程中出现很多问题。基于以上的原因,本文作者参考现有文献,研究其他综合收益的概念、定义、范围、披露要求等,设计了一套其他综合收益信息披露质量的评价体系,手工收集深市A股主板上市公司2012年年报,对其进行其他综合收益信息披露质量的评价,根据评价结果分析上市公司自身披露其他综合收益信息的质量,以及对比不同公司在披露其他综合收益信息时的质量优劣,并结合案例分析法,选取典型案例深入分析上市公司在披露其他综合收益过程中出现的具体问题,如：表间数据不相等、其他综合收益项目不符合规定,并从案例公司本身引入对其所处行业的其他综合收益信息披露质量的研究,进而为我国上市公司提高其他综合收益信息披露质量建言献策。全文主要分为六个部分：第一章,导论。本章旨在阐明论文选题的研究背景及意义,并说明研究的内容和方法,画出文章框架图,提出文章的预期创新与不足。第二章,文献综述。本章通过对会计信息质量评价、其他综合收益两种领域的论文进行研究,梳理了国内外学者在这两类议题上的研究思路、内容、成果等,并对现有的文献进行总结和评价。第三章,相关理论概述。本章首先对会计信息披露质量评价、其他综合收益的涵义等进行界定,理清后文关键名词的概念范畴。然后介绍了资产负债观理论、信息不对称理论。第四章,其他综合收益信息披露的现状分析与质量评价。本章主要有以下两点内容：1、手工收集深市A股主板460家上市公司2012年年报,对218家其他综合收益信息披露不符合规定的上市公司的疑似问题进行分析。2、笔者设计了一套其他综合收益信息披露质量的评价体系,将上述上市公司进行评价打分,按照评价结果,将上述公司分为“优秀”、“良好”、“一般”、“较差”、“很差”五个等级,并从纵向、横向两个角度分析评价结果。第五章,综合案例研究。本章按照第四章的评价结果,从“优秀”、“良好”、“一般”、“较差”、“很差”五个等级各选取一个案例分析该上市公司其他综合收益信息的披露,直观的反映上市公司在其他综合收益信息披露方面存在的问题,借由案例公司本身的分析,引入其所处行业的其他综合收益信息披露质量的分析,评价行业整体的披露质量优劣。第六章,结论与启示。本章根据深市A股主板上市公司的其他综合收益信息披露质量的评价结果,得出结论,并提出相应的建议,最后提出了研究局限、研究的后续展望。本文中笔者设计了一套其他综合收益信息披露质量的评价体系,选取了深市A股主板上市公司2012年年报作为样本来源,从评价结果来看,深市A股主板223家上市家公司披露的其他综合收益信息数据误差较大,披露格式非常混乱。这也显示出企业在执行新会计准则的过程中,仍然对其他综合收益的披露要求以及相关规定具有较大的疑惑和误解。主要的问题包括：1、没有完全掌握准则中对其他综合收益信息披露格式的要求；2、利润表、所有者权益变动表、财务报表附注之其他综合收益的数据有误差；3、没有对其他综合收益信息进行简要的文字说明,无从考证数据的真实性。出现这些问题的主要原因是：1、上市公司内部忽视其他综合收益信息披露的重要性；2、会计师事务所和注册会计师对其他综合收益信息披露缺乏重视,在审计的过程中,忽视对其他综合收益信息的检查；3、会计准则制定机构在推行其他综合收益信息的方面,还有不完善的地方,对上市公司内部、注册会计师都缺乏正确的指引,使他们认为其他综合收益信息的披露是否正确,不影响财务报表的公允表达。针对这些问题,笔者提出以下政策建议：1、提高财务人员专业素质；2、加强对其他综合收益项目的宣传；3、正确定义其他综合收益；4、设置其他综合收益会计科目；5、对其他综合收益信息进行简要文字说明。本文可能的创新之处为：(1)设计一套其他综合收益信息披露质量的评价体系,运用这个评价体系的结果来衡量我国上市公司其他综合收益信息的披露质量。从横向、纵向的角度出发,分析不同的上市公司在披露其他综合收益时出现的问题。(2)通过上述评价指标体系的结果,选择多个案例进行分析,对上市公司其他综合收益信息的披露质量进行分析,包括：格式,金额,文字说明等。能够直观反映上市公司在实际工作中,披露其他综合收益信息出现的问题。本文的不足之处为：(1)笔者设计的其他综合收益信息披露质量的评价体系,在无法获知各个评价指标权重时,采取了每个项目同样重要的想法,使得该评价体系具有主观局限性,不能成熟地评价各个上市公司其他综合收益信息的披露质量。因此得出的结论具有一定的局限性。(2)本文对样本案例(深市A股主板上市公司2012年年报)进行其他综合收益信息披露质量评价时,对于披露问题的种类界定,是基于笔者个人的理解,难免会因为主观原因导致分析结果出现一定的缺陷。
[Abstract]:In February 15, 2006, the Ministry of finance of China issued a new "basic principle of accounting standards for enterprises", which for the first time considered the concept of assets and liabilities as one of the theoretical basis. This measure confirmed the convergence of Chinese enterprise accounting standards and the international financial reporting standards (InternationalFinancial Reporting Standards). The method is different from the traditional view of income and expense. In the view of assets and liabilities, the method of calculating the income of the enterprise is directly from the angle of assets and liabilities, and the income of the enterprise is calculated by the amount of the change in the late period of the period of.2009. The Ministry of finance of our country is in the accounting standards of enterprise accounting No. third > (accounting [2009]8) and some accounting items. For the first time, the concept of "other comprehensive income" was introduced, and the company disclosed the total income and other comprehensive income in its profit statement, the change table of owner's equity, and should disclose more specific comprehensive income content in the notes to the financial statements. In December of the same year, the Ministry of Finance detailed the regulations. The form and content of the disclosure of other comprehensive income in the notes to the financial statements is embodied in the notice > ([2009]16) of the 2009 annual report of the listed companies and non-listed company enterprises of the Ministry of Finance on the implementation of the accounting standards. There are some confusion in the identification standard of his comprehensive income specific project, and the reasons for the lack of attention to other comprehensive income information make the listed companies have a lot of problems in the process of disclosing other comprehensive income.
Based on the above reasons, the author, referring to the existing literature, studies the concept, definition, scope and disclosure requirements of other comprehensive income, designs a set of evaluation system for the quality of information disclosure of other comprehensive income, and manually collects the annual report of the listed company of A shares of Shenzhen Stock Market in 2012 to evaluate the quality of other comprehensive income information disclosure. According to the evaluation results, the quality of the listed companies' disclosure of other comprehensive income information is analyzed, and the quality of the different companies in the disclosure of other comprehensive income information is compared, and the case analysis method is used to analyze the specific problems of the listed companies in the process of disclosing other comprehensive income, such as the data between the listed companies. Not equal, other comprehensive income projects do not conform to the regulations, and from the case company itself introduce the quality of information disclosure of other comprehensive income in its industry, and further improve the quality of information disclosure of other comprehensive income for listed companies in China.
The full text is divided into six parts:
Chapter 1, introduction. This chapter aims to clarify the background and significance of the research on the topic, and explain the contents and methods of the research, draw the frame of the article, and put forward the expected innovation and deficiency of the article.
The second chapter, literature review. Through the research on the quality evaluation of accounting information and other two fields of comprehensive income, this chapter combs the research ideas, contents and achievements of the scholars at home and abroad on these two topics, and summarizes and evaluates the existing literature.
This chapter first defines the quality evaluation of accounting information disclosure, the meaning of other comprehensive benefits, clarifies the concept category of the key nouns in the later text, and then introduces the theory of assets and liabilities and the theory of information asymmetry.
The fourth chapter, the present situation analysis and quality evaluation of other comprehensive income information disclosure. This chapter mainly has the following two points: 1, manual collection of the 2012 annual report of 460 listed companies of the Shenzhen A share board, analysis of the suspected problems of listed companies which are not in conformity with the provisions of 218 other comprehensive income information disclosure, and the author designs a set of other comprehensive. The evaluation system of the quality of information disclosure is divided into five categories: "excellent", "good", "good", "general", "poor" and "very poor", and the results are analyzed from two angles in the vertical and horizontal angles.
The fifth chapter, comprehensive case study. According to the evaluation results of the fourth chapter, this chapter selects one case from "excellent", "good", "general", "poor" and "very poor" to analyze the disclosure of the other comprehensive income information of the listed company, which directly reflects the existence of the market companies in the information disclosure of other comprehensive income. By analyzing the case itself, the paper introduces the analysis of other comprehensive income information quality of the industry, and evaluates the overall quality of the disclosure of the industry.
The sixth chapter, the conclusion and the inspiration. This chapter draws the conclusion according to the evaluation results of the quality of information disclosure of other comprehensive income of the listed company of A shares in Shenzhen stock market, and puts forward the corresponding suggestions. Finally, it puts forward the limitations of the research and the follow-up prospect of the research.
In this paper, the author designs a set of evaluation system for the quality of information disclosure of other comprehensive income, and selects the 2012 annual report of the A share listed company of Shenzhen stock market as a sample source. From the evaluation results, the information data of other comprehensive income disclosed by the 223 listed companies in the Shenzhen stock market A shares are relatively large and the disclosure format is very chaotic. This also shows that the disclosure format is very chaotic. In the process of implementing the new accounting standards, the enterprises still have great doubts and misunderstandings about the disclosure requirements and relevant regulations of other comprehensive income. The main problems are as follows: 1, there is no complete mastery of the requirements for the disclosure format of other comprehensive income information; 2, the profit statement, the change table of the owner's equity, and the notes to the financial statements. There are errors in other comprehensive income data; 3, there is no brief description of other comprehensive income information, and the authenticity of the data is not available. The main reasons for these problems are: 1, the importance of ignoring the disclosure of other comprehensive income information within the listed companies; 2, accounting firms and CPA for other comprehensive collection. In the process of auditing, the disclosure of interest information is lack of attention, and in the process of auditing, the inspection of other comprehensive income information is ignored. 3, there are still imperfect places in the implementation of other comprehensive income information by the accounting standards enacting institutions. There is no correct guidance for CPA within the listed companies to make them think of the disclosure of other comprehensive income information. Whether it is correct or not, do not affect the fair expression of financial statements. In view of these problems, the author puts forward the following policy suggestions: 1, improve the professional quality of the financial personnel; 2, strengthen the publicity of other comprehensive income projects; 3, correctly define other comprehensive income; 4, set up other comprehensive income accounting subjects; 5, on other comprehensive income information to be simplified. A text description.
The possible innovations of this paper are as follows: (1) to design a set of evaluation system for the quality of information disclosure of other comprehensive income, and to use the results of this evaluation system to measure the quality of disclosure of other comprehensive income information of Listed Companies in China. From the horizontal and vertical perspective, this paper analyzes the emergence of different listed companies in the disclosure of other comprehensive income. (2) through the results of the above evaluation index system, we choose a number of cases to analyze the quality of the disclosure of the other comprehensive income information of the listed companies, including the format, the amount, the text description and so on. It can directly reflect the problems that the listed companies show in the actual work and the appearance of other comprehensive income information.
The inadequacies of this paper are as follows: (1) the evaluation system of the quality of information disclosure of other comprehensive benefits designed by the author has taken the same important idea of each project when it is unable to gain the weight of each evaluation index. It makes the evaluation system have a subjective limitation and can not mature to evaluate the disclosure of the other comprehensive income information of the listed companies. Quality. Therefore, the conclusion has certain limitations. (2) in this paper, when the sample case (the 2012 annual report of the listed company of A shares of the Shenzhen stock market in Shenzhen) is evaluated for the quality of information disclosure of other comprehensive income, the definition of the types of disclosure is based on the personal understanding of the author, and it is difficult to avoid the result of the analysis because of the subjective reasons. Defects.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F233

【参考文献】