基于国际趋同背景下企业合并会计报表编制研究

发布时间：2018-07-03 20:03

本文选题：合并会计报表 + 合并会计准则　；参考：《河南理工大学》2013年硕士论文

【摘要】：随着经济全球化的发展，会计准则显得越来越重要，其中，最为重要的是会计准则的国际趋同。2006年我国新企业会计准则的发布，标志着我国会计准则的国际趋同，其中《企业会计准则第20号——企业合并》和《企业会计准则第33号——合并财务报表》在全面考虑我国国情的基础上，总结企业合并和合并会计报表会计处理规定的得失，顺应了国际化趋同的大趋势，它充分考虑了我国国情，区分企业合并类型；按修订后的实体理论作为编制合并会计报表的理论基础；在会计计量中添加公允价值，，增加信息的有用性。新合并会计准则的实施，促进了我国企业合并的发展，但我国合并会计发展较晚，在理论和实务中还存在一些问题，需要进一步完善。本文首先对合并会计报表的相关理论进行比较分析，其中包括国际、美国和我国合并会计发展的比较；对合并会计报表的三大合并理论和合并方法进行比较，突出每个理论和方法的特点。然后，对《国际会计准则第27号——合并及单独财务报表》（IAS27）和我国《企业会计准则第33号——合并财务报表》（CAS33）进行了较为全面的比较，CAS33在母公司豁免编报合并报表、商誉减值等方面有待完善。接着，对兖州煤业执行CAS33和IAS27的情况进行案例研究，其研究结论为完善CAS18提供了依据。最后，在我国和国际准则比较的基础上，模拟一个母子公司，进行案例分析，突出我国和国际合并会计准则的差异对合并会计报表核心数据的影响。 2007年我国开始实施新会计准则，到2010年已经有三年时间，这期间我国上市公司严格按照CAS33的规定编制合并会计报表。本文考察了我国上市公司2010年执行CAS33的情况，在执行过程中查找CAS33存在的问题。并根据CAS33存在的问题，进一步提出了完善CAS33和加强CAS18执行力度的建议和措施，以期促进我国合并会计的发展。
[Abstract]:With the development of economic globalization, accounting standards are becoming more and more important, among which, the most important is the international convergence of accounting standards. Among them, Enterprise Accounting Standard No. 20-Enterprise merger "and Enterprise Accounting Standard No. 33-Consolidated Financial statement", on the basis of overall consideration of our country's national conditions, summed up the gains and losses of the accounting treatment provisions for enterprise consolidation and consolidated accounting statements, Conforming to the trend of internationalization convergence, it fully considers the national conditions of our country, distinguishes the type of enterprise merger, takes the revised entity theory as the theoretical basis for compiling consolidated accounting statements, and adds fair value to the accounting measurement. Increase the usefulness of information. The implementation of new accounting standards for merger has promoted the development of enterprise merger in our country, but the development of merger accounting in our country is relatively late. There are still some problems in theory and practice, which need to be further improved. Firstly, this paper makes a comparative analysis of the related theories of consolidated accounting statements, including the comparison of international, American and Chinese consolidated accounting development, and compares the three merger theories and methods of consolidated accounting statements. Highlight the characteristics of each theory and method. Then, the comparison between IAS27 (International Accounting Standard No. 27) and CAS33 (Consolidated Financial statement for Enterprises) is made. CAS33 exempts the parent company from preparing consolidated statements. Goodwill impairment and other aspects need to be improved. Then, the case study of Yanzhou coal industry implementing CAS33 and IAS27 is carried out, and the conclusion provides the basis for improving CAS18. Finally, on the basis of the comparison between China and international standards, we simulate a parent and subsidiary company to carry out a case study. Highlight the impact of differences between Chinese and international consolidated accounting standards on the core data of consolidated accounting statements. In 2007, China began to implement the new accounting standards, and it has been three years since 2010. During this period, China's listed companies strictly in accordance with the provisions of CAS 33 to prepare consolidated accounting statements. This paper examines the implementation of CAS33 in China's listed companies in 2010, and finds out the problems existing in CAS33. According to the existing problems of CAS33, the author puts forward some suggestions and measures to improve CAS33 and strengthen the enforcement of CAS18 in order to promote the development of consolidated accounting in China.
【学位授予单位】：河南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2

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