發(fā)布時(shí)間：2018-01-17 03:06

  本文關(guān)鍵詞：我國上市公司非控制性權(quán)益信息披露問題研究　出處：《東北財(cái)經(jīng)大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 決策有用觀 非控制性權(quán)益 合并理念 信息披露

【摘要】：非控制性權(quán)益,其前身為“少數(shù)股東權(quán)益”,作為合并報(bào)表不可或缺的一部分,隨著國際會(huì)計(jì)準(zhǔn)則理事會(huì)(IASB)于2011年5月頒布的《國際財(cái)務(wù)報(bào)告準(zhǔn)則第10號(hào)—合并財(cái)務(wù)報(bào)表》(IFRS10)中對(duì)控制的再次界定以及對(duì)非控制性權(quán)益會(huì)計(jì)處理要求的單獨(dú)說明,再次受到了會(huì)計(jì)理論界和實(shí)務(wù)界的關(guān)注。當(dāng)下,理論界關(guān)注的重點(diǎn)仍然是如何更為準(zhǔn)確的對(duì)非控制性權(quán)益進(jìn)行確認(rèn)、計(jì)量以及列報(bào),實(shí)務(wù)界,則把研究的重點(diǎn)更多地放在了如何改善上市公司財(cái)務(wù)年報(bào)信息披露的規(guī)范性方面,這其中就包括對(duì)年報(bào)披露信息有效性的研究,這其中針對(duì)非控制性權(quán)益披露問題的研究,筆者在翻閱了大量相關(guān)文獻(xiàn)之后,尚未查到與此相關(guān)的內(nèi)容。因此,決定將非控制性權(quán)益在上市公司年報(bào)中的披露情況等后續(xù)問題的研究作為碩士論文研究議題。 本篇論文的撰寫主要采用的是規(guī)范研究的方法,通過對(duì)文獻(xiàn)的歸納與比較,對(duì)非控制性權(quán)益的相關(guān)理論內(nèi)容加以總結(jié),并做出分析與評(píng)價(jià)。同時(shí)結(jié)合我國部分上市公司年報(bào)中與非控制性權(quán)益披露相關(guān)聯(lián)的數(shù)據(jù)進(jìn)行比較分析,通過企業(yè)以及投資決策者對(duì)相關(guān)數(shù)據(jù)的利用情況的調(diào)查,分析影響非控制性權(quán)益信息有用性的原因,并提出相應(yīng)的建議。 本文主要分為五部分：第一部分,主要介紹本文的研究背景、研究意義以及研究方法,并對(duì)本文努力突破的局限性進(jìn)行說明。第二部分,主要介紹非控制性權(quán)益信息披露問題研究的相關(guān)理論依據(jù)。在介紹了非控制性權(quán)益理論內(nèi)容的基礎(chǔ)上,分別從決策有用觀和合并報(bào)表解讀兩個(gè)角度對(duì)披露內(nèi)容進(jìn)行闡述。第三部分,結(jié)合采集到的上市公司非控制性權(quán)益的相關(guān)數(shù)據(jù),對(duì)近年來非控制性權(quán)益信息的披露狀況進(jìn)行系統(tǒng)梳理,分析其中存在的主要問題。第四部分,結(jié)合國外針對(duì)非控制性權(quán)益信息披露問題的解決措施,對(duì)改善我國非控制性權(quán)益信息披露現(xiàn)狀給出對(duì)策和建議。第五部分,結(jié)語。 通過對(duì)上市公司數(shù)據(jù)披露狀況的統(tǒng)計(jì)分析,筆者認(rèn)為：目前上市公司年報(bào)呈報(bào)過程中,對(duì)非控制性權(quán)益信息的披露仍然不夠規(guī)范,主要原因有二：第一,我國上市公司財(cái)務(wù)人員在編制財(cái)務(wù)年報(bào)對(duì)非控制性權(quán)益信息的呈報(bào)有所保留甚至不能按照我國的相關(guān)準(zhǔn)則進(jìn)行披露；第二,我國現(xiàn)行的監(jiān)管規(guī)范還不夠完善,導(dǎo)致年報(bào)披露鉆空子的現(xiàn)象比較多。筆者希望通過對(duì)這部分的分析,能為財(cái)務(wù)年報(bào)中非控制性權(quán)益相關(guān)信息的披露問題的解決提供切實(shí)可行的建議,也能對(duì)年報(bào)使用者對(duì)非控制性權(quán)益信息的采納有所啟示。
[Abstract]:Non-controlling rights and interests, its predecessor is "minority shareholders' rights", as an integral part of the consolidated statement. IFRS 10 with the International Financial reporting Standard No. 10-Consolidated Financial statements issued by IASB on May 2011. The redefinition of control and the separate explanation of accounting treatment requirements for non-controlling rights and interests. At present, the focus of attention of the theoretical circle is still how to recognize, measure and report the non-controlled rights and interests more accurately. The focus of the study is more on how to improve the normative aspects of financial annual report information disclosure of listed companies, which includes the research on the effectiveness of annual report disclosure information. The author has not found the relevant contents after reading a large number of related documents in the study of non-controlled rights disclosure. It is decided that further research on the disclosure of non-controlling rights and interests in the annual report of listed companies will be considered as the research topic of the Master's thesis. The writing of this paper mainly adopts the method of normative research, through the induction and comparison of the literature, the related theoretical content of non-controlling rights and interests is summarized. And make an analysis and evaluation. At the same time combined with the annual report of some listed companies in China and non-control rights and interests disclosure related data to carry out comparative analysis. Through the investigation on the utilization of relevant data by enterprises and investment decision makers, this paper analyzes the reasons that affect the usefulness of non-controlling rights and interests information, and puts forward some corresponding suggestions. This paper is divided into five parts: the first part, mainly introduces the research background, research significance and research methods, and try to break through the limitations of this paper. The second part. This paper mainly introduces the theoretical basis of the research on the information disclosure of non-controlling rights and interests. On the basis of introducing the theoretical content of non-controlling rights and interests. Respectively from the perspective of decision-making usefulness and consolidated statement interpretation of the disclosure of the two angles. Part three, combined with the collection of listed companies non-control rights and interests of the relevant data. In recent years, the disclosure of non-control rights and interests information is systematically combed, and the main problems are analyzed. Part 4th, combined with the foreign solutions to the problem of non-control rights and interests information disclosure. To improve the current situation of information disclosure of non-control rights and interests in China gives the countermeasures and suggestions. 5th part, conclusion. Through the statistical analysis of the data disclosure of listed companies, the author believes that: in the reporting process of annual reports of listed companies, the disclosure of non-controlled rights and interests information is still not standardized, there are two main reasons: first. The financial personnel of listed companies in our country have reservations or even fail to disclose the information of non-controlled rights and interests in the preparation of financial annual reports in accordance with the relevant standards of our country; Second, China's current regulatory norms are not perfect, leading to the annual report disclosure of the phenomenon of more. The author hopes to pass this part of the analysis. It can provide practical suggestions for the disclosure of information related to non-controlling rights and interests in financial annual reports, and can also enlighten the users of annual reports on the adoption of non-controlled rights and interests information.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F832.51

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