【摘要】：20世紀(jì)末,由于企業(yè)的商業(yè)活動(dòng)日益復(fù)雜,表外業(yè)務(wù)不斷增加,傳統(tǒng)的財(cái)務(wù)報(bào)表不能對(duì)企業(yè)經(jīng)營業(yè)績進(jìn)行全面反映,因而會(huì)計(jì)信息決策相關(guān)性較低。為了提高會(huì)計(jì)信息的決策相關(guān)性,2007年國際會(huì)計(jì)準(zhǔn)則理事會(huì)(IASB)在《會(huì)計(jì)準(zhǔn)則第1號(hào)-財(cái)務(wù)報(bào)表列報(bào)》中正式引入“綜合收益”的概念。為與國際趨同并提高我國會(huì)計(jì)信息質(zhì)量,2009年我國《會(huì)計(jì)準(zhǔn)則解釋第3號(hào)》中引入了“其他綜合收益”概念。隨后我國會(huì)計(jì)準(zhǔn)則經(jīng)過不斷修訂,逐步趨于完善,2014年最新修訂后的《企業(yè)會(huì)計(jì)準(zhǔn)則-基本準(zhǔn)則》規(guī)定,在利潤表中將“其他綜合收益”和“綜合收益總額”進(jìn)行單獨(dú)列示,并要求在財(cái)務(wù)報(bào)表附注中對(duì)其他綜合收益各項(xiàng)目及其所得稅影響、當(dāng)期轉(zhuǎn)出并計(jì)入當(dāng)期損益的金額數(shù)、期初以及期末余額包括其調(diào)節(jié)情況都要進(jìn)行詳細(xì)地披露。文章在介紹了其他綜合收益涵義、概念等基礎(chǔ)上,對(duì)計(jì)入資本公積和計(jì)入其他綜合收益的事項(xiàng)進(jìn)行重點(diǎn)分類討論,得出其他綜合收益的項(xiàng)目構(gòu)成及其認(rèn)定標(biāo)準(zhǔn),以便能夠嚴(yán)格區(qū)分資本公積和其他綜合收益。在理論最后部分文章介紹了最新修訂的會(huì)計(jì)準(zhǔn)則中其他綜合收益在各報(bào)表中的正確列報(bào)格式。在理論研究基礎(chǔ)上,關(guān)于制造業(yè)上市公司其他綜合收益列報(bào)與披露問題的研究,文章采用定量分析法,選取2014-2016年制造業(yè)上市公司年報(bào)數(shù)據(jù)為樣本,分析制造業(yè)上市公司其他綜合收益整體列報(bào)與披露狀況。研究發(fā)現(xiàn),2015年以來制造業(yè)關(guān)于其他綜合收益的列報(bào)情況較2014年有明顯好轉(zhuǎn),但其中仍存在問題:表間和表內(nèi)勾稽關(guān)系錯(cuò)誤、列報(bào)格式存在錯(cuò)誤、將權(quán)益性交易與應(yīng)計(jì)入其他綜合收益的事項(xiàng)發(fā)生混淆,最終導(dǎo)致企業(yè)其他綜合收益項(xiàng)目不能被準(zhǔn)確列報(bào)。隨后文章剖析了在其他綜合收益列報(bào)與披露過程中存在各類問題的原因。最后文章提出針對(duì)性對(duì)策建議以規(guī)范制造業(yè)上市公司其他綜合收益的列報(bào)與披露工作:加強(qiáng)宣傳教育,提高綜合收益觀;準(zhǔn)則制定具體化,科學(xué)化;會(huì)計(jì)人員準(zhǔn)確把握準(zhǔn)則各項(xiàng)規(guī)定。
[Abstract]:At the end of the 20th century, due to the increasing complexity of business activities and the increasing of off-balance sheet business, the traditional financial statements can not fully reflect the business performance of enterprises, so the relevance of accounting information decision-making is low. In order to improve the relevance of accounting information, (IASB) of International Accounting Standards Board (IASB) formally introduced the concept of "comprehensive income" in Accounting Standard No. 1-Financial statement presentation in 2007. In order to converge with the international standards and improve the quality of accounting information in China, the concept of "other comprehensive income" was introduced in the Accounting Standards interpretation No. 3 in 2009. Subsequently, the accounting standards of our country have been revised and gradually improved. The newly revised Accounting Standards for Enterprises-basic Standards in 2014 stipulate that "other comprehensive income" and "total integrated income" are separately listed in the income statement. In the notes to the financial statements, the amount of profits and losses of the current period and the opening and ending balances, including the reconciliations, are required to be disclosed in detail. On the basis of introducing the meaning and concept of other comprehensive income, this paper focuses on the classification and discussion of the items that are included in the capital reserve and other comprehensive income, and obtains the project composition of other comprehensive income and its determination standard. In order to be able to strictly distinguish between capital reserves and other combined income. In the last part of the theory, the paper introduces the correct presentation of other synthetic income in each statement in the newly revised accounting standards. On the basis of theoretical research, the paper adopts quantitative analysis method to study the problems of reporting and disclosing other comprehensive returns of manufacturing listed companies, and selects the annual report data of manufacturing listed companies from 2014-2016 as a sample. To analyze the overall presentation and disclosure of other comprehensive returns of listed manufacturing companies. The study found that there had been a significant improvement in the presentation of other composite earnings in manufacturing since 2015 compared with 2014, but there were still problems: errors in the inter-statement and inter-table tick lines and in the presentation format. The transaction of equity is confused with the items that should be included in other comprehensive income, which leads to the fact that other items of comprehensive income cannot be accurately reported. Then the paper analyzes the reasons of various problems in the process of other comprehensive income reporting and disclosure. Finally, the paper puts forward countermeasures and suggestions to standardize the reporting and disclosure of other comprehensive profits of listed manufacturing companies: to strengthen publicity and education, to improve the concept of comprehensive income, to make standards specific and scientific; Accounting personnel accurately grasp the provisions of the standards.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F425

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