关于合并财务报表中实质性控制的研究

发布时间：2018-04-21 05:16

本文选题：控制 + 实质性　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：随着经济的不断发展,资本市场的逐渐完善,金融产品层出不穷,企业不断扩充其自身范围,控制的经济资源越来越丰富,企业对资源的控制方式也发生了根本性变化。企业过去主要是通过控制资产来实现对被投资主体的经济利益,现在已经转变为通过控制主体来实现对被投资主体的资产的控制,以实现对被投资主体的经济利益。因此,为了能够从本质上去把握企业合并行为与企业合并财务报表,本文将对主体控制进行分析研究。本文首先就控制的理论——合并报表理论进行分析,说明正是由于我国合并会计准则以实体理论为基础,因此我国企业集团之间的关系是控制与被控制的关系,也就意味着对被投资主体进行控制分析尤为重要。其次对不同准则机构对控制概念的定义进行分析,说明控制由法定控制发展为实质性控制的历程,并就法定控制与实质性控制进行比较分析,梳理出实质性控制的内涵、特征与实行形式,从而总结出实质性控制的确定标准。再次论述之所以提出实质性控制是因为结构化主体、协议控制等新型被投资主体与控制方式的出现,对结构化主体在实质性控制的指导下进行控制判断展开分析,验证实质性控制标准的可操作性并发现现行准则对实质性控制判断等方面的规定存在的问题。最后就现行准则中对于实质性控制的相关规定存在的问题提出相应的建议,增强实质性控制标准的可操作性与广泛性。
[Abstract]:With the development of economy and the improvement of capital market, the financial products emerge endlessly, the enterprises expand their own scope constantly, the economic resources are more and more abundant, and the control mode of the enterprises' resources has also changed fundamentally. In the past, enterprises mainly controlled the assets to realize the economic interests of the subject under investment, but now they have changed into the control subject to realize the control of the assets of the subject of investment, in order to realize the economic interests of the subject under investment. Therefore, in order to grasp the merger behavior and consolidated financial statements in essence, this paper will analyze and study the subject control. This paper first analyzes the theory of control, the consolidated statement theory, and explains that the relationship between enterprise groups in our country is the relationship between control and control because the consolidation accounting standards of our country are based on the entity theory. It also means that the control of the subject of investment analysis is particularly important. Secondly, it analyzes the definition of the concept of control in different standard institutions, explains the course of the development of control from statutory control to substantive control, and compares the legal control with substantive control, and combs out the connotation of substantive control. Characteristics and practice form, thus summing up the determination standard of substantive control. The reason why substantive control is put forward is the emergence of the new type of investment subject and control mode, such as structured subject, protocol control and so on. The control judgment of structured subject under the guidance of substantive control is analyzed. To verify the maneuverability of substantive control standards and to find out the problems existing in the existing rules of substantive control judgment and so on. Finally, some suggestions are put forward to improve the operability and universality of substantive control standards.
【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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