本文關(guān)鍵詞：基于權(quán)益法和成本法的ZS集團(tuán)合并財(cái)務(wù)報(bào)表編制研究　出處：《沈陽(yáng)農(nóng)業(yè)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：市場(chǎng)經(jīng)濟(jì)的迅猛發(fā)展促使企業(yè)合并不斷增多,提高了對(duì)合并財(cái)務(wù)報(bào)表數(shù)據(jù)信息的相關(guān)性和可靠性要求。我國(guó)合并財(cái)務(wù)報(bào)表編制與西方發(fā)達(dá)國(guó)家相比起步較晚,但股份制集團(tuán)公司開(kāi)始在香港聯(lián)交所、英國(guó)證券交易所、紐約證券交易所等全球著名交易機(jī)構(gòu)所進(jìn)行股票上市。為了完成股票交易所對(duì)財(cái)務(wù)信息的要求,股份制集團(tuán)公司拉開(kāi)了我國(guó)合并財(cái)務(wù)報(bào)表編制的序幕。上市公司股東、債權(quán)人等編制合并財(cái)務(wù)報(bào)表以體現(xiàn)集團(tuán)整體的資產(chǎn)和負(fù)債情況,進(jìn)而體現(xiàn)整個(gè)集團(tuán)的盈利能力和償債能力等。所以,合并財(cái)務(wù)報(bào)表編制相關(guān)問(wèn)題是學(xué)術(shù)界一直探討的課題。本文通過(guò)國(guó)內(nèi)外相關(guān)文獻(xiàn)的分析,以合并財(cái)務(wù)報(bào)表相關(guān)準(zhǔn)則為基礎(chǔ),在購(gòu)買(mǎi)法下進(jìn)行合并財(cái)務(wù)報(bào)表編制,同時(shí)采用案例分析法、對(duì)比分析法和深度訪談法對(duì)ZS集團(tuán)合并財(cái)務(wù)報(bào)表編制問(wèn)題進(jìn)行具體分析。在編制合并財(cái)務(wù)報(bào)表時(shí)有兩種基本處理方法:成本法與權(quán)益法。以上兩種處理方法擁有相似性,但是也有一定程度的差異。在對(duì)合并財(cái)務(wù)報(bào)表進(jìn)行編制時(shí),運(yùn)用不同的處理方法會(huì)對(duì)會(huì)計(jì)核算的過(guò)程產(chǎn)生不同的影響。在實(shí)際工作中成本法和權(quán)益法都是可以選擇使用的,然而實(shí)際工作者對(duì)這權(quán)益法與成本法的異同點(diǎn)和適用情況并不了解。面對(duì)這一情況,本文主要目標(biāo)是分析權(quán)益法與成本法在合并財(cái)務(wù)報(bào)表的編制時(shí)不同點(diǎn),把兩種方法進(jìn)行全方位對(duì)比,尋找到兩者對(duì)合并財(cái)務(wù)報(bào)表的不同影響,從而為成本法和權(quán)益法在實(shí)際工作中的應(yīng)用提供一定的借鑒和幫助。同時(shí)成本法的使用范圍與適用性:若持股比例發(fā)生變化,則不能只按購(gòu)買(mǎi)日的金額抵消。此時(shí),則不宜直接采用成本法編制合并財(cái)務(wù)報(bào)表,可以先通過(guò)調(diào)整母公司的長(zhǎng)期股權(quán)投資與子公司所有者權(quán)益相關(guān)的抵消分錄,再運(yùn)用成本法進(jìn)行編制。
[Abstract]:With the rapid development of market economy, the number of enterprises merging is increasing, and the requirements of the data information of consolidated financial statements are improved. Compared with the western developed countries, the compilation of consolidated financial statements in our country starts late. However, the joint-stock group companies began to list their shares on the Hong Kong Stock Exchange, the British Stock Exchange, the New York Stock Exchange and other world-renowned trading institutions in order to complete the financial information requirements of the stock exchanges. The joint-stock group company has opened the prelude to the compilation of the consolidated financial statements of our country. Shareholders and creditors of listed companies prepare consolidated financial statements to reflect the assets and liabilities of the group as a whole. And then reflect the profitability and solvency of the whole group. Therefore, the preparation of consolidated financial statements is a topic that has been discussed by the academic community. This paper through the analysis of relevant literature at home and abroad. Based on the relevant standards of consolidated financial statements, the consolidated financial statements are compiled under the purchase method, and the case analysis method is adopted. Comparative analysis method and in-depth interview method to ZS group consolidated financial statements for specific analysis. In the preparation of consolidated financial statements there are two basic methods:. The cost method is similar to the equity method. There is, however, a certain degree of variation. In the preparation of consolidated financial statements. Using different treatment methods will have different impact on the accounting process. In the actual work, cost method and equity method can be used selectively. However, the practical workers do not understand the similarities and differences between this law and the cost method. In the face of this situation, the main goal of this paper is to analyze the differences between the rights and interests method and the cost method in the compilation of consolidated financial statements. The two methods are compared in all directions to find the difference between the two methods on the consolidated financial statements. Therefore, it can provide some reference and help for the application of cost method and equity method in practical work. At the same time, the scope and applicability of cost method: if the shareholding ratio changes. At this time, it is not appropriate to use cost method directly to prepare consolidated financial statements, which can be offset by adjusting the long-term equity investment of the parent company and the offsetting entry related to the owner's equity of the subsidiary company. Then the cost method is used to compile.
【學(xué)位授予單位】：沈陽(yáng)農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F416.471
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本文編號(hào)：1382030