本文關鍵詞： 計量基礎 配比原則 經(jīng)濟后果　出處：《河北大學》2013年碩士論文　論文類型：學位論文

【摘要】：威廉姆R.司可脫在他所著的《財務會計理論》一書中曾提到經(jīng)濟后果說，他認為企業(yè)會計政策的選擇會影響公司的價值，即具有一定的經(jīng)濟后果。企業(yè)會計政策是指在會計確認、計量和報告中所采用的原則、基礎和處理方法。顯然，不同的會計計量基礎與配比原則的應用正是對會計政策的具體選擇,因此必然會產(chǎn)生不同的經(jīng)濟后果。近幾年，我國的民營企業(yè)，尤其是那些中小型傳統(tǒng)企業(yè)陷入了經(jīng)營困境。本文從會計政策選擇的經(jīng)濟后果的角度，運用杜邦分析模型對我國傳統(tǒng)企業(yè)的財務狀況進行了分析，并將其與規(guī)模相當?shù)男律鲜泄具M行對比，發(fā)現(xiàn)在當今我國幣值不穩(wěn)的經(jīng)濟背景下，傳統(tǒng)企業(yè)采取的一些會計政策，如歷史成本計量與配比原則，對其生產(chǎn)經(jīng)營造成了影響，是導致企業(yè)經(jīng)營困難的一個重要原因。 本文以H紡織公司與X紡織公司的財務狀況對比為案例，分析后發(fā)現(xiàn)兩家公司的經(jīng)營規(guī)模相當，但企業(yè)的實際經(jīng)營效益卻相差甚遠。H紡織公司是一家成立了20多年的由國企改制而來的企業(yè)，，其利潤表上顯示公司的利潤高，對國家的稅收貢獻大，但企業(yè)實際的現(xiàn)金流差，出現(xiàn)了資金短缺、規(guī)模不斷縮小等經(jīng)營問題；而X紡織公司是近幾年新上市的企業(yè)，企業(yè)的資產(chǎn)價格接近市價，其利潤表上顯示公司的利潤相對較低，但是企業(yè)的實際經(jīng)營效益很好，資金充足，企業(yè)規(guī)模在不斷擴大。為什么H紡織公司會出現(xiàn)看起來利潤高、收益好，實際卻效益低下、資金不足等經(jīng)營困難？本文通過運用杜邦分析模型對兩家企業(yè)的財務數(shù)據(jù)進行分析和比較后，發(fā)現(xiàn)：在我國幣值不穩(wěn)定的經(jīng)濟背景下，H紡織公司采用歷史成本計量，低估了企業(yè)的資產(chǎn)，經(jīng)過配比后，就少計了現(xiàn)實的成本費用而多計了利潤，導致企業(yè)的利潤虛高，但實際上企業(yè)的經(jīng)營現(xiàn)金流量狀況很差。而針對虛高的利潤征收的所得稅會部分征收在企業(yè)的資本上，使得企業(yè)的收益侵蝕了資本。長此以往，企業(yè)的現(xiàn)金不斷流出，資本得不到保持，必然會出現(xiàn)資金短缺、經(jīng)營越來越困難的現(xiàn)象。相反，X紡織公司由于新上市，相當于采用了現(xiàn)行成本對企業(yè)的資產(chǎn)進行計量，因此為企業(yè)提供了真實可靠的會計信息，促進了企業(yè)的健康發(fā)展。由此揭示，在幣值不穩(wěn)的經(jīng)濟背景下，不同的計量基礎、配比原則所造成經(jīng)濟后果。
[Abstract]:In his book Financial Accounting Theory, William Rscott refers to the economic consequences, saying that he believes that the choice of corporate accounting policy affects the value of the company. That is, there are certain economic consequences. Enterprise accounting policy refers to the principles, foundations and treatment methods used in accounting recognition, measurement and reporting. The application of different accounting measurement basis and matching principle is the specific choice of accounting policy, so it will inevitably have different economic consequences. In recent years, private enterprises in our country. Especially those small and medium-sized traditional enterprises fall into a business dilemma. From the perspective of the economic consequences of accounting policy choice, this paper uses DuPont analysis model to analyze the financial situation of traditional enterprises in China. By comparing it with the new listed companies of comparable scale, it is found that under the current economic background of unstable currency value, some accounting policies adopted by traditional enterprises, such as historical cost measurement and matching principle, are adopted by traditional enterprises. The influence on the production and management of enterprises is an important reason. This paper takes the financial situation of H textile company and X textile company as an example, and finds that the two companies have the same scale of operation. However, the actual operating efficiency of the enterprise is far from that. H Textile Company is a state-owned enterprise which has been established for more than 20 years. Its profit statement shows that the profit of the company is high, and it contributes a lot to the tax revenue of the country. However, the actual cash flow of the enterprises is poor, there is a shortage of funds, and the scale is shrinking. The X textile company is a newly listed enterprise in recent years, the asset price of the enterprise is close to the market price, its profit statement shows that the profit of the company is relatively low, but the actual operating efficiency of the enterprise is very good, and the capital is sufficient. The scale of the enterprise is constantly expanding. Why does H textile company appear to have high profit, good profit, low actual benefit, insufficient capital and so on? This paper analyzes and compares the financial data of two enterprises by using DuPont analysis model, and finds out that under the economic background of unstable currency value of our country, H textile company adopts historical cost measurement. Underestimated the assets of the enterprise, after matching, the actual cost of less and more account for the profits, resulting in the profits of the enterprise false high. But in fact, the operating cash flow of the enterprise is very poor. And the income tax levied on the false profits will partly be levied on the capital of the enterprise, which makes the income of the enterprise erode the capital. In the long run. The cash flow out of the enterprise, capital can not be maintained, there will inevitably be a shortage of funds, operating more and more difficult phenomenon. On the contrary, due to the new listing of textile companies. It is equivalent to using the current cost to measure the assets of the enterprise, so it provides the real and reliable accounting information for the enterprise, and promotes the healthy development of the enterprise. Thus, it is revealed that under the economic background of unstable currency value. Different measurement basis, the principle of matching caused by the economic consequences.
【學位授予單位】：河北大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F234.3;F279.23

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