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合并會(huì)計(jì)報(bào)表的局限性及其改進(jìn)
畢業(yè)論文
合并會(huì)計(jì)報(bào)表的局限性及其改進(jìn)
摘 要:隨著經(jīng)濟(jì)發(fā)展和市場(chǎng)競(jìng)爭(zhēng)的加劇,企業(yè)之間不斷進(jìn)行分化、重組與合并。形成以產(chǎn)權(quán)關(guān)系為紐帶的企業(yè)集團(tuán),已經(jīng)是1種普遍的現(xiàn)象。隨之而來(lái)的企業(yè)集團(tuán)合并會(huì)計(jì)報(bào)表就成了企業(yè)財(cái)務(wù)工作的重點(diǎn)。由于合并會(huì)計(jì)報(bào)表無(wú)論是在其理論、方法還是信息披露機(jī)制方面都有其固有的局限性。因此如何處理合并會(huì)計(jì)報(bào)表中存在的問(wèn)題就成了我們當(dāng)前工作的重點(diǎn)。本文從完善合并會(huì)計(jì)報(bào)表理論、改善合并會(huì)計(jì)報(bào)表方法及完善合并會(huì)計(jì)報(bào)表信息披露機(jī)制3個(gè)方面對(duì)其局限性進(jìn)行了改進(jìn)。以便完善后編制的合并會(huì)計(jì)報(bào)表能夠更好的服務(wù)于信息使用者。
關(guān)鍵詞:合并會(huì)計(jì)報(bào)表 局限性 合并會(huì)計(jì)報(bào)表理論 會(huì)計(jì)方法 分部報(bào)告
The limitation of amalgamating accounting statements and its improvement
Abstract: With the development of economics and the fierce competition of market , enterprises are always split and amalgamated. It is a kind of general phenomenon to form the enterprise group by taking relations between ownership and management of enterprises as tie, which leads that amalgamating the accounting statements becomes enterprises’ focal point of financial work. Because amalgamating the accounting statements has its inherent limitations in its theory, method and its system of disclosing information. So how to deal with the problems, which are found when we amalgamate accounting statements, becomes the focal point of our financial work. This thesis gives some suggestions to improve the limitations of amalgamating accounting statements by making its theory, its method and its system of disclosing information perfect, which makes the amalgamated accounting statements be used better by the users.
Key words:Amalgamate the accounting statements Limitation The theory of Amalgamating accounting statements Accounting method Subsection report
目 錄
引言…………………………………………………………………………………………1
1、合并會(huì)計(jì)報(bào)表的基本內(nèi)容………………………………………………………………1
(1)定義………………………………………………………………………………1
(2)合并會(huì)計(jì)報(bào)表的要求……………………………………………………………1
2、合并會(huì)計(jì)報(bào)表的局限性…………………………………………………………………2
(1)合并會(huì)計(jì)報(bào)表理論的局限性……………………………………………………2
(2)合并會(huì)計(jì)報(bào)表方法的局限性……………………………………………………4
(3)合并會(huì)計(jì)報(bào)表信息披露機(jī)制的局限性…………………………………………5
3、合并會(huì)計(jì)報(bào)表局限性的改進(jìn)……………………………………………………………5
(1)合并會(huì)計(jì)報(bào)表理論的完善………………………………………………………5
(2)合并會(huì)計(jì)報(bào)表方法的改善………………………………………………………6
(3)合并會(huì)計(jì)報(bào)表信息披露機(jī)制的完善……………………………………………7
結(jié)束語(yǔ)………………………………………………………………………………………7
參考文獻(xiàn)……………………………………………………………………………………8
引 言
隨著我國(guó)經(jīng)濟(jì)的發(fā)展,企業(yè)之間競(jìng)爭(zhēng)日益加劇。有的企業(yè)為了降低原材料的購(gòu)入成本,或者獲得穩(wěn)定的銷售渠道,實(shí)施兼并或新建其上、下游企業(yè);有的企業(yè)為了降低和分散經(jīng)營(yíng)風(fēng)險(xiǎn),對(duì)跨行業(yè)的企業(yè)實(shí)施兼并,以實(shí)現(xiàn)多元化經(jīng)營(yíng);有的則是國(guó)家為了加強(qiáng)對(duì)國(guó)有企業(yè)的管理,在撤銷行政管理機(jī)構(gòu)后,將原屬相關(guān)企業(yè)組建成控股集團(tuán)。隨著企業(yè)集團(tuán)的逐步形成,集團(tuán)內(nèi)部的母公司和子公司盡管在法律形式上保持著各自的獨(dú)立形式,但其實(shí)質(zhì)上已經(jīng)作為1個(gè)經(jīng)濟(jì)聯(lián)合體存在,單獨(dú)反映母公司的經(jīng)濟(jì)事項(xiàng)已經(jīng)不符合其經(jīng)濟(jì)實(shí)質(zhì)。而企業(yè)各相關(guān)利益人對(duì)報(bào)表的相關(guān)性和務(wù)實(shí)性提出了更高的要求,即合并會(huì)計(jì)報(bào)表必須能反映控制的經(jīng)濟(jì)實(shí)質(zhì)。從理論上說(shuō),當(dāng)1家企業(yè)能夠擁有或控制另1家企業(yè)的經(jīng)濟(jì)資源,并能控制其經(jīng)營(yíng)管理時(shí),該企業(yè)單獨(dú)的會(huì)計(jì)報(bào)表就不能滿足投資者、債權(quán)人、其他利益相關(guān)集團(tuán)和個(gè)人的決策需要,同時(shí),企業(yè)集團(tuán)的最高管理當(dāng)局為了掌握控股集團(tuán)整體經(jīng)營(yíng)情況,也需要了解整個(gè)集團(tuán)的財(cái)務(wù)狀況。因此,為了對(duì)整個(gè)企業(yè)集團(tuán)的利益相關(guān)者提供決策有用的會(huì)計(jì)信息,具有此功能的合并會(huì)計(jì)報(bào)表就成為1項(xiàng)重要手段。合并會(huì)計(jì)報(bào)表在綜合反映整個(gè)企業(yè)集團(tuán)的經(jīng)營(yíng)成果、財(cái)務(wù)狀況及現(xiàn)金流量方面起著重要的作用,為投資者的決策做出了有益的貢獻(xiàn)。但由于合并會(huì)計(jì)報(bào)表在其編制的理論、方法及信息披露機(jī)制方面都有其固有的局限性,這就使信息使用者獲得的合并會(huì)計(jì)報(bào)表無(wú)論在其務(wù)實(shí)性還是有用性上都大打折扣。因此,本文作者從規(guī)范合并會(huì)計(jì)報(bào)表的角度出發(fā),為提高報(bào)表的相關(guān)性和務(wù)實(shí)性,從合并會(huì)計(jì)報(bào)表的理論、會(huì)計(jì)方法及信息披露機(jī)制3個(gè)方面對(duì)其局限性進(jìn)行完善或改善。
1、合并會(huì)計(jì)報(bào)表的基本內(nèi)容
(1)定義
合并會(huì)計(jì)報(bào)表是指將企業(yè)集團(tuán)中各個(gè)成員公司提供的反映各自財(cái)務(wù)狀況和經(jīng)營(yíng)成果的多套財(cái)務(wù)報(bào)表,通過(guò)1定的合并程序和技術(shù)用1套財(cái)務(wù)報(bào)表反映作為1個(gè)經(jīng)濟(jì)實(shí)體的企業(yè)集團(tuán)的整體財(cái)務(wù)狀況、經(jīng)營(yíng)成果及其現(xiàn)金流量的報(bào)表。合并會(huì)計(jì)報(bào)表能夠從總體上反映1個(gè)企業(yè)集團(tuán)的經(jīng)濟(jì)狀況、經(jīng)濟(jì)成果及其現(xiàn)金流量。這就為企業(yè)集團(tuán)的投資者對(duì)集團(tuán)的財(cái)務(wù)決策提供了依據(jù)。不僅如此,附有分部報(bào)告的財(cái)務(wù)報(bào)表還可以揭示企業(yè)集團(tuán)各行業(yè)和地域的財(cái)務(wù)信息,能夠?qū)喜?huì)計(jì)報(bào)表予以補(bǔ)充。而以附錄形式出現(xiàn)的企業(yè)集團(tuán)子公司的個(gè)別會(huì)計(jì)報(bào)表也為少數(shù)股東權(quán)益提供了有力保證,也是對(duì)合并會(huì)計(jì)報(bào)表的1種完善。盡管合并會(huì)計(jì)報(bào)表本身存在固有的局限性,但它所提供的信息無(wú)論是從綜合程度還是有用性上都遠(yuǎn)比母、子公司提供的個(gè)別會(huì)計(jì)報(bào)表要強(qiáng)的多。
(2)合并會(huì)計(jì)報(bào)表的要求
合并會(huì)計(jì)報(bào)表包含的內(nèi)容主要有合并資產(chǎn)負(fù)債表、合并損益表、合并財(cái)務(wù)狀況變動(dòng)表及合并利潤(rùn)分配表。
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