我国上市公司政府补助会计处理及信息披露研究

发布时间：2018-10-12 12:59

【摘要】：以凯恩斯和萨缪尔森为代表的经济学派认为政府应当适当地干预市场以确保经济平衡增长。在2008年全球金融危机影响尚未消退的背景下,政府在缓解危机和刺激经济等方面更是发挥着不可替代的作用。在我国以公有制为主体的社会主义市场经济体制下,政府补助成为政府参与微观经济运行的直接方式之一。此外,由于政府补助的性质特殊和金额巨大,对我国上市公司的信息披露产生了较大影响。因此,上市公司政府补助的会计处理和信息披露研究在理论和现实上都具有重要的意义。在理论研究方面,本文首先简要地概括了相关研究文献的主要观点,然后对有关政府补助的会计理论和会计准则进行了总结和比较。其中,会计理论部分分别介绍了资本法与收益法、总额法与净额法、公允价值法与名义价值法、权责发生制法与收付实现制法等主要理论的观点、依据、不足和会计准则与实务中的偏向。在会计准则方面,本文选择了我国《企业会计准则第16号——政府补助》和《国际会计准则第20号——政府补助会计和对政府援助的披露》(IAS20)作为研究对象,概括了中外准则的要点,进行了异同比较和对准则发展趋势的展望。在实务研究方面,为了解我国上市公司政府补助会计处理及信息披露的现状,本文选取了2011年年报中将政府补助计入当期损益最多的25家企业作为样本。通过年报分析,概括了上市公司政府补助的特点、补助形式与种类、行业与地区分布、会计处理和信息披露情况等。基于对现状的观察分析,本文总结出了上市公司政府补助会计处理和信息披露的热点难点问题,包括政府补助的概念不清,与资产相关及与收益相关类别间的区分困难,会计确认、计量和信息披露中存在的分歧和不规范问题等。最后,本文试图针对实务中出现的各类具体问题,从上市公司、不同政府部门和监管机构的角度提出相应的改进建议和对策,希望能对我国上市公司不断规范政府补助的会计处理,提升信息披露质量提供具有一定参考价值的建议,贡献个人的绵薄之力。
[Abstract]:The economic school, represented by Keynes and Samuelson, believes that the government should intervene in the market properly to ensure balanced economic growth. Under the background that the influence of the global financial crisis has not receded in 2008, the government is playing an irreplaceable role in alleviating the crisis and stimulating the economy. Under the socialist market economy system with public ownership as the main body, the government subsidy has become one of the direct ways for the government to participate in the microeconomic operation. In addition, because of the special nature and huge amount of government subsidy, it has a great influence on the information disclosure of listed companies in China. Therefore, the research on accounting treatment and information disclosure of government subsidies of listed companies is of great significance both in theory and in practice. In the aspect of theoretical research, this paper briefly summarizes the main points of relevant research literature, and then summarizes and compares the accounting theory and accounting standards of government subsidy. Among them, the accounting theory part introduces the main theories of capital approach and income method, total value method and net value method, fair value method and nominal value method, accrual and responsibility making method and cash making law, etc. Deficiency and bias between accounting standards and practice. In terms of accounting standards, this paper chooses China's Accounting Standards for Enterprises No. 16, Government subsidies, and International Accounting Standards No. 20, Government subsidy Accounting and Disclosure of Government Aid (IAS20) as research objects. This paper summarizes the main points of the Chinese and foreign standards, compares the differences and similarities, and looks forward to the development trend of the standards. In the aspect of practical research, in order to understand the current situation of accounting treatment and information disclosure of government subsidies of listed companies in China, this paper selects the 25 enterprises with the most profit and loss in the 2011 annual report as a sample. Through the analysis of annual report, this paper summarizes the characteristics, forms and types of subsidies, industry and regional distribution, accounting treatment and information disclosure of listed companies. Based on the observation and analysis of the present situation, this paper summarizes the hot and difficult issues in accounting treatment and information disclosure of government subsidies of listed companies, including unclear concepts of government subsidies, difficulties in differentiating between assets and income related categories. Accounting recognition, measurement and information disclosure in the existence of differences and non-standard issues. Finally, this paper tries to put forward the corresponding improvement suggestions and countermeasures from the perspective of listed companies, different government departments and regulatory agencies in view of various specific problems in practice. It is hoped that the listed companies in our country will be able to standardize the accounting treatment of government subsidies, improve the quality of information disclosure, and provide suggestions with certain reference value, so as to contribute to the efforts of individuals.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F810.6;F276.6

【参考文献】