结构化主体并表范围研究

发布时间：2018-03-06 11:07

本文选题：合并范围　切入点：实质性控制　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：合并报表中合并范围的确定一直是会计领域的难点和重点,其中,结构化主体由于组织结构以及运作模式等方面的特殊性,长期以来,由于不满足合并范围传统的“多数表决权”判定标准而免于纳入合并范围。但是,这隐藏了较大的风险,并在全球金融危机中显现出来,从而引发了市场投资者以及监管部门的极大关注,也促使各国会计准则制定机构开始研究结构化主体的并表范围问题。我国跟随国际会计准则的步伐,于2014年在新的合并准则中引入了新的“控制”的三要素定义,体现了“实质控制”的判断原则,并将其作为确定各类型企业合并范围的唯一标准,这为结构化主体的并表判断提供了理论依据。本文在对相关研究进行归纳总结的基础上,首先对结构化主体、特殊目的主体及可变利益实体进行辨析,在比较分析中加深对结构化主体的概念界定,同时,归纳了合并范围判断标准的三个层次,即“多数股权”、“多数表决权”与“实质控制”标准,通过分析得出“实质控制”标准的合理性及其对结构化主体合并判断的适用性。其次,对22家样本公司的合并财务报表进行分析,包括对其发起的结构化主体的类型、发行与存量规模以及运作模式等状况进行反映,更为重要的是对其合并范围现状进行的统计与归纳,主要包括纳入以及不纳入合并范围的结构化主体的类型及未纳入合并范围的判断依据。然后,利用“实质控制”标准对结构化主体合并范围的现状进行分析,发现合并判断中存在的主要问题,包括合并判断实务中对于风险报酬因素的考虑存在的误区,忽视发起设立阶段的权力与业务控制权,缺乏对于可变回报量级与可变动性的综合考虑以及对于主要责任人与代理人判断标准不严格等。最后,针对发现的问题提出意见与建议,主张在实质控制标准的框架下全方位地考虑风险报酬因素,针对结构化主体的特殊性加强对主体发起设立阶段权力的考虑并且重视业务控制权,对可变回报的分析应综合量级与可变动性,同时建议对主要责任人与代理人的区分标准应进一步规范。
[Abstract]:To determine the scope of consolidated statements is the emphasis and difficulty in the field of accounting, which, due to the particularity of structured body, organization structure and operation model of the long term, not satisfied with the scope of consolidation of traditional "majority voting" criteria but not included in the scope of consolidation. However, the hidden risks. And appear in the global financial crisis, which has caused great concern to the market investors and regulators, also contributed to the national accounting standards setting bodies began to study the structured body and table range. Follow the international accounting standards in China the pace of definition three elements in 2014 introduced a new "control" in the new accounting standard the "judgment reflects the essence of principle control", and the sole criteria for determining the scope of various types of enterprises, the main body and is structured Provides a theoretical basis for judging. On the base of summarizing the related research, firstly structured subject, of special purpose entities and variable interest entities, in the comparative analysis of the definition of the main concept of deepening structure, at the same time, summed up the three levels of scope criteria, namely "majority", "majority voting right" and "substantial control" standard, through the analysis of the essence of "control" standard of the rationality and applicability of the subject with structured judgment. Secondly, the 22 Sample Firms's consolidated financial statements are analyzed, including the type of structured subject initiated, and issue stock scale and mode of operation other conditions to reflect, more important is the statistics and summarized the current situation of its scope of merger, mainly included and not included in the scope of consolidation of the structure of main body The type and not included in the judgement on the basis of the consolidated scope. Then, using the "substantial control" standard status of the structured body consolidation scope through the analysis of the main problems found with judgment, including the merger of misunderstanding in practice for the risk reward factors exist, ignore the power and control of the business establishment stage. For lack of variable magnitude and return variable considered and the main responsibility and agent judgment standard is not strict. Finally, according to the problems found to put forward opinions and suggestions, advocate a comprehensive consideration of factors in the framework of risk return substantial control standard, according to the special structured body strengthening initiated the establishment of the power stage consider and pay attention to control of the business on the subject of analysis of variable returns should be integrated with changes in magnitude, and suggestions on the main responsibility The standard of distinction between the person and the agent should be further standardized.

【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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