本文選題：合并報(bào)表　切入點(diǎn)：控制　出處：《昆明理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：合并財(cái)務(wù)報(bào)表是企業(yè)財(cái)務(wù)工作的重點(diǎn)。本文以當(dāng)前的國(guó)有投資公司作為案例進(jìn)行分析,來(lái)揭示目前投資公司的重組方式下帶來(lái)的合并報(bào)表問(wèn)題,筆者通過(guò)對(duì)公司存在問(wèn)題的分析,從報(bào)表使用者的角度考慮問(wèn)題,提出自己的解決方案以更好地解決存在的合并報(bào)表問(wèn)題。 首先,本文對(duì)合并報(bào)表的相關(guān)理論做出了界定,包含：三大合并理論的概念、區(qū)別、目前國(guó)際國(guó)內(nèi)的應(yīng)用范圍、各理論存在的缺陷；合并的基礎(chǔ)一“控制”的定義做出了詳細(xì)闡述,明確達(dá)到控制和不控制的界定范圍；合并方法—購(gòu)買法和權(quán)益結(jié)合法的概念及目前的運(yùn)用；國(guó)內(nèi)新舊準(zhǔn)則與國(guó)際準(zhǔn)則的比較。 其次,本文對(duì)GT公司的背景做出了介紹,包含其成立方式、投資所涉及的行業(yè),各公司的持股等情況。因GT公司的前身是國(guó)有資產(chǎn)管理公司,歷史背景悠久,合并報(bào)表存在較多問(wèn)題,本文提出了相關(guān)的解決方案。如合并范圍問(wèn)題：對(duì)特殊業(yè)務(wù)下的合并范圍做出了解釋和判斷依據(jù)。交叉持股問(wèn)題：子公司間的相互持股問(wèn)題較復(fù)雜,本文從母公司利益所享有角度進(jìn)行數(shù)據(jù)收集分析,通過(guò)數(shù)學(xué)推導(dǎo)方式,對(duì)GT公司的交叉持股情況下的合并比例做出了精確的判斷。評(píng)估增值資產(chǎn)在合并報(bào)表層面的處理問(wèn)題：評(píng)估增值資產(chǎn)在實(shí)際經(jīng)營(yíng)中會(huì)被政府征用、公司轉(zhuǎn)讓、自身減值、用于融資租賃等問(wèn)題,導(dǎo)致合并報(bào)表的損益與單戶報(bào)表造成了很大的差異,本文對(duì)實(shí)務(wù)中遇到的各種問(wèn)題的處理做出了詳細(xì)的介紹及對(duì)報(bào)表的影響分析；GT公司的各公司間相互借款,用于工程建設(shè)、房地產(chǎn)開(kāi)發(fā)等方面,完工資產(chǎn)又涉及折舊,房地產(chǎn)項(xiàng)目涉及銷售等進(jìn)一步處理,本文對(duì)合并報(bào)表的當(dāng)期及以后的損益和權(quán)益的影響進(jìn)行了詳細(xì)的介紹和分析；長(zhǎng)期股權(quán)投資的抵銷：企業(yè)會(huì)計(jì)準(zhǔn)則對(duì)長(zhǎng)期股權(quán)投資有一套復(fù)雜的抵銷分錄,本文從實(shí)務(wù)工作中總結(jié)經(jīng)驗(yàn),設(shè)計(jì)較為簡(jiǎn)便易操作的抵銷方式；購(gòu)買少數(shù)股權(quán)問(wèn)題：通過(guò)對(duì)各理論的分析,對(duì)購(gòu)買少數(shù)股權(quán)處理做出了自己的理解及解決方案。 最后,通過(guò)對(duì)實(shí)務(wù)中問(wèn)題的分析,對(duì)準(zhǔn)則的修訂及完善方面提出了展望,希望能為合并報(bào)表實(shí)施和完善提供有價(jià)值的參考,并能為報(bào)表使用者提供更為準(zhǔn)確的財(cái)務(wù)信息。
[Abstract]:Consolidated financial statements are the focus of enterprise financial work. This paper takes the current state-owned investment companies as a case study to reveal the problems of consolidated statements brought about by the reorganization of investment companies at present. By analyzing the existing problems of the company and considering the problems from the point of view of report users, the author puts forward his own solution to solve the problems of consolidated statements better. First of all, this paper defines the related theories of consolidated statements, including: the concept of the three merger theory, the difference, the current international and domestic application scope, the defects of each theory; The definition of "control", which is the basis of merger, is elaborated in detail, and the definition of control and non-control is clearly achieved; the concept and current application of merger method-purchase method and equity combination method; and the comparison between the old and new domestic standards and the international standards are compared. Secondly, this paper introduces the background of GT Company, including the way of its establishment, the industry involved in the investment, the stock holding of each company, etc., because the former company of GT Company is a state-owned asset management company, and it has a long history. There are many problems in the consolidated statement. This paper puts forward some relevant solutions, such as the scope of merger: the interpretation and judgment of the scope of the merger under the special business, the cross-shareholding problem: the cross-shareholding problem among subsidiaries is more complex, This article carries on the data collection analysis from the parent company benefit angle, through the mathematical derivation way, This paper makes a precise judgment on the proportion of the merger under the circumstances of the cross-shareholding of GT Company. The problem of how to deal with the value added assets at the level of consolidated statement is evaluated: the value added assets will be expropriated by the government, transferred by the company, and their own value will be reduced in the actual operation. For financial leasing and other issues, resulting in the consolidated statement of profits and losses and single-account statements caused a significant difference, This paper makes a detailed introduction to the treatment of various problems encountered in practice and analyzes the impact on the statements. The companies of GT Company borrow from each other for engineering construction, real estate development and other aspects, and the completed assets involve depreciation. The real estate project involves the sale and so on further processing, this article has carried on the detailed introduction and the analysis to the consolidated statement current and the future profit and loss and the equity influence; The offsetting of long-term equity investment: the enterprise accounting standards have a set of complicated offsetting entries for long-term equity investment. This paper sums up the experience from the practical work and designs a more simple and easy to operate offsetting method. Minority equity purchase: through the analysis of various theories, the author makes his own understanding and solution to the purchase of minority equity. Finally, through the analysis of the problems in practice, the paper puts forward the prospect of the revision and perfection of the standard, hoping to provide valuable reference for the implementation and perfection of the consolidated statements and more accurate financial information for the users of the statements.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275

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