恢复并改进企业利润分配表的研究
发布时间：2019-01-06 16:44
【摘要】：本文在《企业会计准则》与国际准则相“趋同”的大背景下,针对已取消的利润分配表带来的问题进行了分析,以企业利润分配表的意义和应用为研究对象,找出存在瑕疵的地方,并根据现状进行改进,旨在为企业利润分配的过程和信息披露的过程提供参考方案,也为财务报告信息使用者提供指导服务。首先,本文从利润分配和企业财务报表的相关概念和理论入手,指出企业利润分配表对于企业披露财务信息的重要性,强调恢复利润分配表的重要意义:可以提高企业利润分配信息的透明度、真实性和实用价值,可以规范企业财务报告信息披露的形式,从而保护财务数据使用者的合法权益。其次,通过对利润分配表取消后带来的问题进行分析,指出由于取消利润分配表的理论论证不够充分、会计准则必须与本国的国情相协调、利润的形成和分配必须单独披露等理由,恢复利润分配表是必要之举。再次,根据上述的研究结果,提出改进利润分配表结构的建议,并且相应调整其他财务报表。改进企业利润分配表,可以划清利润形成与利润分配披露的界限,完善人力资本合理参与利润分配的披露情况,将各利益相关者参与企业利润分配情况置于“白箱”状态,便于分析研究各生产要素贡献大小与其参与分配情况是否匹配。最后,在构建了新的利润分配表结构之后,通过Z公司的案例应用,论证其可行性,并且将改进前后的利润分配表进行对比分析,得出结论:恢复和改进企业利润分配表可以优化企业利润分配的程序,并且使企业会计准则更符合我国当前的国情,同时能够使生产要素按其贡献度合理参与利润分配落实到实践中,肯定生产要素投入者对企业的贡献度并维护其合法权益。
[Abstract]:Under the background of "convergence" between Accounting Standards for Enterprises and International Standards, this paper analyzes the problems brought about by the cancelled profit distribution tables, and takes the significance and application of the profit distribution tables as the research object. The purpose of this paper is to find out the defects and make improvements according to the present situation in order to provide a reference scheme for the process of profit distribution and information disclosure, and also to provide guidance services for the users of financial report information. First of all, this paper starts with the concept and theory of profit distribution and enterprise financial statement, and points out the importance of enterprise profit distribution statement for enterprises to disclose financial information. It emphasizes the importance of restoring profit distribution table: it can improve the transparency, authenticity and practical value of profit distribution information, standardize the form of disclosure of enterprise financial report information, and protect the legitimate rights and interests of users of financial data. Secondly, through the analysis of the problems caused by the cancellation of the profit distribution table, it is pointed out that the accounting standards must be coordinated with the national conditions of our country because the theoretical argumentation of the cancellation of the profit distribution table is not sufficient. The formation and distribution of profits must be disclosed separately, and it is necessary to restore the profit distribution form. Thirdly, according to the above research results, the paper puts forward some suggestions to improve the structure of profit distribution table and adjusts other financial statements accordingly. By improving the profit distribution form, we can draw a clear line between profit formation and profit distribution disclosure, perfect human capital to participate in the disclosure of profit distribution reasonably, and put the profit distribution of all stakeholders in the "white box" state. It is convenient to analyze and study whether the contribution of each factor matches the distribution of production factors. Finally, after constructing a new profit distribution table structure, through the case of Z company, prove its feasibility, and compare and analyze the profit distribution table before and after the improvement. It is concluded that the restoration and improvement of the profit distribution table can optimize the process of profit distribution, and make the accounting standards of enterprises more in line with the current situation of our country. At the same time, it can make the factors of production participate in the distribution of profits reasonably according to their contribution degree, confirm the contribution degree of the input of factors of production to the enterprise and safeguard their legitimate rights and interests.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275
，
本文编号：2403054
[Abstract]:Under the background of "convergence" between Accounting Standards for Enterprises and International Standards, this paper analyzes the problems brought about by the cancelled profit distribution tables, and takes the significance and application of the profit distribution tables as the research object. The purpose of this paper is to find out the defects and make improvements according to the present situation in order to provide a reference scheme for the process of profit distribution and information disclosure, and also to provide guidance services for the users of financial report information. First of all, this paper starts with the concept and theory of profit distribution and enterprise financial statement, and points out the importance of enterprise profit distribution statement for enterprises to disclose financial information. It emphasizes the importance of restoring profit distribution table: it can improve the transparency, authenticity and practical value of profit distribution information, standardize the form of disclosure of enterprise financial report information, and protect the legitimate rights and interests of users of financial data. Secondly, through the analysis of the problems caused by the cancellation of the profit distribution table, it is pointed out that the accounting standards must be coordinated with the national conditions of our country because the theoretical argumentation of the cancellation of the profit distribution table is not sufficient. The formation and distribution of profits must be disclosed separately, and it is necessary to restore the profit distribution form. Thirdly, according to the above research results, the paper puts forward some suggestions to improve the structure of profit distribution table and adjusts other financial statements accordingly. By improving the profit distribution form, we can draw a clear line between profit formation and profit distribution disclosure, perfect human capital to participate in the disclosure of profit distribution reasonably, and put the profit distribution of all stakeholders in the "white box" state. It is convenient to analyze and study whether the contribution of each factor matches the distribution of production factors. Finally, after constructing a new profit distribution table structure, through the case of Z company, prove its feasibility, and compare and analyze the profit distribution table before and after the improvement. It is concluded that the restoration and improvement of the profit distribution table can optimize the process of profit distribution, and make the accounting standards of enterprises more in line with the current situation of our country. At the same time, it can make the factors of production participate in the distribution of profits reasonably according to their contribution degree, confirm the contribution degree of the input of factors of production to the enterprise and safeguard their legitimate rights and interests.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275
，
本文编号：2403054
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