本文選題：上市公司 + 財(cái)務(wù)報(bào)告��； 參考：《江西財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：2007年美國次級債務(wù)危機(jī)引發(fā)了全球性的金融危機(jī),而部分投資銀行和相關(guān)利益機(jī)構(gòu)把引發(fā)金融危機(jī)的矛頭指向了公允價(jià)值來轉(zhuǎn)移問題的關(guān)鍵。2008年金融危機(jī)在全球越演越烈,全球各大經(jīng)濟(jì)體紛紛采取寬松的貨幣政策和積極的財(cái)政政策來刺激經(jīng)濟(jì)的增長。在后金融危機(jī)時(shí)代,國際會計(jì)準(zhǔn)則理事會(IASB)與美國會計(jì)準(zhǔn)則理事會(FASB)聯(lián)手進(jìn)行會計(jì)財(cái)務(wù)報(bào)告研究,希望聯(lián)合建立高質(zhì)量的會計(jì)準(zhǔn)則。我國從2007年開始實(shí)施新會計(jì)準(zhǔn)則,我國會計(jì)準(zhǔn)則在經(jīng)濟(jì)全球化和會計(jì)國際趨同的背景下又將面臨著一場新的變革。2009年財(cái)政部要求在利潤表中增加其他綜合收益和綜合收益總額兩項(xiàng),這意味著我國會計(jì)準(zhǔn)則也開始了對全面會計(jì)收益的報(bào)告。在此背景下,本文對我國上市公司財(cái)務(wù)報(bào)告改進(jìn)進(jìn)行探討。 本文先是對國內(nèi)外的文獻(xiàn)進(jìn)行了回顧。國外的文獻(xiàn)主要提到財(cái)務(wù)報(bào)告的內(nèi)容不僅包括財(cái)務(wù)報(bào)表和報(bào)表附注還應(yīng)該包括其他可以幫助投資人和債權(quán)人決策的其他報(bào)告。國外文獻(xiàn)主要認(rèn)為財(cái)務(wù)報(bào)告存在的主要問題是決策有用性不高,希望通過增加報(bào)告披露的信息和改變報(bào)表項(xiàng)目的列報(bào)形式來增強(qiáng)財(cái)務(wù)報(bào)告對使用者的決策有用性。國內(nèi)文獻(xiàn)也談到了財(cái)務(wù)報(bào)告的問題,國內(nèi)文獻(xiàn)從辨別信息使用者的需求、業(yè)績報(bào)告和公允價(jià)值三方面對改進(jìn)進(jìn)行研究。雖然國內(nèi)外的文獻(xiàn)的主要目標(biāo)都是為了提高財(cái)務(wù)報(bào)告的決策有用性,但它們的側(cè)重點(diǎn)各不同。因?yàn)閲獾奈墨I(xiàn)主要對財(cái)務(wù)報(bào)告的定義、內(nèi)容和報(bào)告形式都有一定的研究,國外對財(cái)務(wù)報(bào)告的改進(jìn)研究顯得更有一定的體系,而國內(nèi)的文獻(xiàn)主要是談財(cái)務(wù)報(bào)告的問題、如何改進(jìn)業(yè)績報(bào)告和公允價(jià)值相關(guān)問題,缺乏一定的改進(jìn)體系。所以,本文再提出改進(jìn)建議時(shí)也是希望從財(cái)務(wù)報(bào)告的形式和內(nèi)容上分別提出幾點(diǎn)建議,這樣顯得更加有體系。 本文采用了“提出問題——分析問題——解決問題”的寫作思路進(jìn)行寫作。本文主要采用規(guī)范的研究方法,注重對文獻(xiàn)的邏輯演繹和分析,同時(shí)注重引用一些資本市場案例以便更好的支持文中的一些觀點(diǎn)。首先,本文認(rèn)為當(dāng)前我國上市公司存在的問題主要有重財(cái)務(wù)信息而輕非財(cái)務(wù)信息、報(bào)表之間的聯(lián)系不緊密、報(bào)表項(xiàng)目分類不恰當(dāng)、重利潤的報(bào)告而輕全面收益的報(bào)告和時(shí)效性不強(qiáng)等等。同時(shí)本文也分析了造成我國財(cái)務(wù)報(bào)告這些問題的原因。這些問題的原因是多方面的,因此本文從財(cái)務(wù)報(bào)告外部影響因素和內(nèi)部影響因素分別提出了幾點(diǎn)原因。財(cái)務(wù)報(bào)告外部的原因主要有會計(jì)環(huán)境的變化給財(cái)務(wù)報(bào)告帶來了挑戰(zhàn)、我國證券市場的特殊性造成了對財(cái)務(wù)報(bào)告的不重視、法律制度沒有深入上市公司的公司治理。而財(cái)務(wù)報(bào)告存在問題的內(nèi)部原因是財(cái)務(wù)報(bào)告的計(jì)量、確認(rèn)和報(bào)告的要求較為嚴(yán)格,財(cái)務(wù)報(bào)告的各張報(bào)表缺乏一致性,財(cái)務(wù)報(bào)告的報(bào)表附注是主要是在說明數(shù)字的變動沒有對相關(guān)影響因素進(jìn)行定性分析等。 其次,本文根據(jù)IASB與FASB最新的研究得出三點(diǎn)的有助于改進(jìn)我國上市公司財(cái)務(wù)報(bào)告的啟示。IASB與FASB的最新研究主要是從財(cái)務(wù)報(bào)告列報(bào)的形式加強(qiáng)報(bào)表之間的聯(lián)系,列報(bào)的初步意見主要是想提供有助于財(cái)務(wù)報(bào)告信息使用者預(yù)測報(bào)告主體的財(cái)務(wù)情景,而要做好這一點(diǎn)不僅要加強(qiáng)報(bào)表之間的聯(lián)系,更重要的是要對信息進(jìn)行恰當(dāng)?shù)姆诸悺?最后,本文對完善我國上市公司財(cái)務(wù)報(bào)告提出了幾點(diǎn)建議作為本文的研究結(jié)論。從財(cái)務(wù)報(bào)告的形式上提出建議,財(cái)務(wù)報(bào)告的改進(jìn)需要一個(gè)過程,因此涉及它的改進(jìn)方式的選擇。另外,應(yīng)區(qū)分不同的需求提供簡易程度不同的財(cái)務(wù)報(bào)告才能更好滿足不同的信息需求者。從財(cái)務(wù)報(bào)告的內(nèi)容上提出建議主要是針對我國財(cái)務(wù)報(bào)告存在問題的實(shí)際情況,融合國內(nèi)外改進(jìn)財(cái)務(wù)報(bào)告文獻(xiàn)的思想,結(jié)合IASB與FASB最新研究成果的啟示下提出的。如：對公允價(jià)值計(jì)量的報(bào)表項(xiàng)目進(jìn)行恰當(dāng)分類列報(bào)、增加每股綜合收益的披露、財(cái)務(wù)信息與非財(cái)務(wù)信息共同披露非貨幣性資產(chǎn)、增加經(jīng)濟(jì)環(huán)境變化對金融工具影響的信息披露、提供利潤表是提供預(yù)測性信息和拓展并規(guī)范財(cái)務(wù)報(bào)告中其他非財(cái)務(wù)信息的披露等等。
[Abstract]:In 2007, the subprime debt crisis in the United States led to a global financial crisis, while some investment banks and related interest institutions directed the financial crisis to the key to the transfer of fair value in the.2008 year. The financial crisis in the world was becoming stronger and stronger. All the major economies in the world were taking loose monetary policy and active fiscal policy. In the post financial crisis, in the post financial crisis, the international accounting standards board (IASB) and the American Accounting Standards Board (FASB) jointly conducted the research on accounting and financial reporting, hoping to establish a high quality accounting standard. China began to implement new accounting standards in 2007, and China's accounting standards are in economic globalization and accounting international. In the context of convergence, we will face a new change in.2009, which is required to increase two other comprehensive income and total income in the profit list, which means that China's accounting standards have also begun to report on the overall accounting income. In this context, this paper discusses the improvement of financial reporting of listed companies in China.
First, the paper reviews the literature at home and abroad. The foreign literature mainly refers to the contents of the financial report, including not only the financial statements and the statement notes, but also other reports that can help investors and creditors to make decisions. It is expected to enhance the usefulness of financial reporting to users by increasing the information and reporting forms of report changes. Domestic literature also talks about the issues of financial reporting. Domestic literature studies the improvement of the needs of the users, performance reports and the fair value of three parties. The main objectives are to improve the usefulness of financial reporting, but their focus is different. Because the foreign literature mainly studies the definition, content and form of financial reports, the research on the improvement of financial reports is more systematic, and the domestic literature is mainly about the financial report. The problem is how to improve the performance report and the related issues of fair value, and lack a certain system of improvement. Therefore, this paper puts forward some suggestions on the form and content of the financial report, which is more systematic.
This article adopts the writing idea of "putting forward questions - analyzing problems - solving problems". This article mainly adopts the normative research method, pays attention to the logical deduction and analysis of the literature, and pays more attention to citing some capital market cases so as to better support some of the views in the text. The main problems existing in the company are heavy financial information, light non financial information, lack of close connection between reports, inappropriate classification of report items, heavy profit report, less comprehensive report and poor timeliness and so on. At the same time, this paper also analyzes the reasons for these problems in our country. The reasons for these problems are many aspects. Therefore, this paper puts forward several reasons from the external factors of financial reporting and the internal factors. The external reasons of the financial report mainly include the changes in the accounting environment that bring challenges to the financial report. The particularity of the securities market in our country has caused no serious view of the financial report, and the legal system has no deep listed company. The internal reasons for the problems in the financial report are the measurement of the financial reports, the stricter requirements for the confirmation and report, the lack of consistency in the statements of the financial reports. The notes on the financial reports are mainly in the qualitative analysis of the changes in the explanatory figures.
Secondly, according to the latest research of IASB and FASB, this paper draws three points that helps to improve the financial report of Listed Companies in China. The latest research on.IASB and FASB is mainly to strengthen the relationship between reports from the form of financial reporting, and the preliminary opinion of the presentation is to provide the users of financial reporting information to predict the owner of the report. Financial situation of the body, and to do this, not only to strengthen the links between statements, more importantly, to properly classify information.
Finally, some suggestions are put forward to improve the financial report of the listed companies in our country as the conclusion of this paper. From the form of financial report, the improvement of financial report needs a process, so it involves the choice of its ways of improvement. In addition, we should distinguish different requirements from different financial reports. Better to meet different information needs. The recommendations from the content of the financial report are mainly aimed at the actual situation of the problems in the financial report of our country, the idea of improving the financial report literature at home and abroad, combined with the inspiration of the latest research results of IASB and FASB. For example, the appropriate report items for the fair value measurement are appropriate. Classifying and reporting, increasing the disclosure of earnings per share, disclosing non monetary assets jointly with financial information and non-financial information, increasing the information disclosure of the impact of economic environment changes on financial instruments, providing the profit statement to provide predictive information and expanding and standardizing the disclosure of other non-financial information in the financial report and so on.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51

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