本文選題：其他綜合收益 + 信息披露��； 參考：《西南財經(jīng)大學(xué)》2014年碩士論文

【摘要】：2006年2月15日,我國財政部發(fā)布了新的《企業(yè)會計準(zhǔn)則一基本準(zhǔn)則》,其中首次將資產(chǎn)負(fù)債觀作為理論基礎(chǔ)之一。這一舉措證實了我國企業(yè)會計準(zhǔn)則與國際財務(wù)報告準(zhǔn)則(InternationalFinancial Reporting Standards)趨同。資產(chǎn)負(fù)債觀下的會計交易處理辦法,與傳統(tǒng)的收入費用觀不同,其中,在資產(chǎn)負(fù)債觀下,計算企業(yè)收益的方法,是直接從資產(chǎn)和負(fù)債的角度出發(fā),通過期初期末變動數(shù)額計算出企業(yè)收益。2009年6月,我國財政部在《企業(yè)會計準(zhǔn)則解釋第3號》(財會[2009]8號),對一些會計項目做出了改進,其中,第一次介紹了“其他綜合收益”的概念,并且規(guī)定企業(yè)在其利潤表、所有者權(quán)益變動表中披露綜合收益和其他綜合收益總額,并且要在財務(wù)報表附注中披露更為具體的其他綜合收益內(nèi)容。同年12月,財政部詳細(xì)規(guī)定了財務(wù)報表附注中披露其他綜合收益的格式與內(nèi)容,具體體現(xiàn)在《財政部關(guān)于執(zhí)行會計準(zhǔn)則的上市公司和非上市公司企業(yè)做好2009年年報工作的通知》(財會[2009]16號)中。但是從我國上市公司披露其他綜合收益信息的實際情況來看,由于其他綜合收益具體項目的認(rèn)定標(biāo)準(zhǔn)還有混淆之處,企業(yè)對其他綜合收益信息不夠重視等原因,使得上市公司在披露其他綜合收益的過程中出現(xiàn)很多問題。 基于以上的原因,本文作者參考現(xiàn)有文獻,研究其他綜合收益的概念、定義、范圍、披露要求等,設(shè)計了一套其他綜合收益信息披露質(zhì)量的評價體系,手工收集深市A股主板上市公司2012年年報,對其進行其他綜合收益信息披露質(zhì)量的評價,根據(jù)評價結(jié)果分析上市公司自身披露其他綜合收益信息的質(zhì)量,以及對比不同公司在披露其他綜合收益信息時的質(zhì)量優(yōu)劣,并結(jié)合案例分析法,選取典型案例深入分析上市公司在披露其他綜合收益過程中出現(xiàn)的具體問題,如：表間數(shù)據(jù)不相等、其他綜合收益項目不符合規(guī)定,并從案例公司本身引入對其所處行業(yè)的其他綜合收益信息披露質(zhì)量的研究,進而為我國上市公司提高其他綜合收益信息披露質(zhì)量建言獻策。 全文主要分為六個部分： 第一章,導(dǎo)論。本章旨在闡明論文選題的研究背景及意義,并說明研究的內(nèi)容和方法,畫出文章框架圖,提出文章的預(yù)期創(chuàng)新與不足。 第二章,文獻綜述。本章通過對會計信息質(zhì)量評價、其他綜合收益兩種領(lǐng)域的論文進行研究,梳理了國內(nèi)外學(xué)者在這兩類議題上的研究思路、內(nèi)容、成果等,并對現(xiàn)有的文獻進行總結(jié)和評價。 第三章,相關(guān)理論概述。本章首先對會計信息披露質(zhì)量評價、其他綜合收益的涵義等進行界定,理清后文關(guān)鍵名詞的概念范疇。然后介紹了資產(chǎn)負(fù)債觀理論、信息不對稱理論。 第四章,其他綜合收益信息披露的現(xiàn)狀分析與質(zhì)量評價。本章主要有以下兩點內(nèi)容：1、手工收集深市A股主板460家上市公司2012年年報,對218家其他綜合收益信息披露不符合規(guī)定的上市公司的疑似問題進行分析。2、筆者設(shè)計了一套其他綜合收益信息披露質(zhì)量的評價體系,將上述上市公司進行評價打分,按照評價結(jié)果,將上述公司分為“優(yōu)秀”、“良好”、“一般”、“較差”、“很差”五個等級,并從縱向、橫向兩個角度分析評價結(jié)果。 第五章,綜合案例研究。本章按照第四章的評價結(jié)果,從“優(yōu)秀”、“良好”、“一般”、“較差”、“很差”五個等級各選取一個案例分析該上市公司其他綜合收益信息的披露,直觀的反映上市公司在其他綜合收益信息披露方面存在的問題,借由案例公司本身的分析,引入其所處行業(yè)的其他綜合收益信息披露質(zhì)量的分析,評價行業(yè)整體的披露質(zhì)量優(yōu)劣。 第六章,結(jié)論與啟示。本章根據(jù)深市A股主板上市公司的其他綜合收益信息披露質(zhì)量的評價結(jié)果,得出結(jié)論,并提出相應(yīng)的建議,最后提出了研究局限、研究的后續(xù)展望。 本文中筆者設(shè)計了一套其他綜合收益信息披露質(zhì)量的評價體系,選取了深市A股主板上市公司2012年年報作為樣本來源,從評價結(jié)果來看,深市A股主板223家上市家公司披露的其他綜合收益信息數(shù)據(jù)誤差較大,披露格式非�；靵y。這也顯示出企業(yè)在執(zhí)行新會計準(zhǔn)則的過程中,仍然對其他綜合收益的披露要求以及相關(guān)規(guī)定具有較大的疑惑和誤解。主要的問題包括：1、沒有完全掌握準(zhǔn)則中對其他綜合收益信息披露格式的要求；2、利潤表、所有者權(quán)益變動表、財務(wù)報表附注之其他綜合收益的數(shù)據(jù)有誤差；3、沒有對其他綜合收益信息進行簡要的文字說明,無從考證數(shù)據(jù)的真實性。出現(xiàn)這些問題的主要原因是：1、上市公司內(nèi)部忽視其他綜合收益信息披露的重要性；2、會計師事務(wù)所和注冊會計師對其他綜合收益信息披露缺乏重視,在審計的過程中,忽視對其他綜合收益信息的檢查；3、會計準(zhǔn)則制定機構(gòu)在推行其他綜合收益信息的方面,還有不完善的地方,對上市公司內(nèi)部、注冊會計師都缺乏正確的指引,使他們認(rèn)為其他綜合收益信息的披露是否正確,不影響財務(wù)報表的公允表達(dá)。針對這些問題,筆者提出以下政策建議：1、提高財務(wù)人員專業(yè)素質(zhì)；2、加強對其他綜合收益項目的宣傳；3、正確定義其他綜合收益；4、設(shè)置其他綜合收益會計科目；5、對其他綜合收益信息進行簡要文字說明。 本文可能的創(chuàng)新之處為：(1)設(shè)計一套其他綜合收益信息披露質(zhì)量的評價體系,運用這個評價體系的結(jié)果來衡量我國上市公司其他綜合收益信息的披露質(zhì)量。從橫向、縱向的角度出發(fā),分析不同的上市公司在披露其他綜合收益時出現(xiàn)的問題。(2)通過上述評價指標(biāo)體系的結(jié)果,選擇多個案例進行分析,對上市公司其他綜合收益信息的披露質(zhì)量進行分析,包括：格式,金額,文字說明等。能夠直觀反映上市公司在實際工作中,披露其他綜合收益信息出現(xiàn)的問題。 本文的不足之處為：(1)筆者設(shè)計的其他綜合收益信息披露質(zhì)量的評價體系,在無法獲知各個評價指標(biāo)權(quán)重時,采取了每個項目同樣重要的想法,使得該評價體系具有主觀局限性,不能成熟地評價各個上市公司其他綜合收益信息的披露質(zhì)量。因此得出的結(jié)論具有一定的局限性。(2)本文對樣本案例(深市A股主板上市公司2012年年報)進行其他綜合收益信息披露質(zhì)量評價時,對于披露問題的種類界定,是基于筆者個人的理解,難免會因為主觀原因?qū)е路治鼋Y(jié)果出現(xiàn)一定的缺陷。
[Abstract]:In February 15, 2006, the Ministry of finance of China issued a new "basic principle of accounting standards for enterprises", which for the first time considered the concept of assets and liabilities as one of the theoretical basis. This measure confirmed the convergence of Chinese enterprise accounting standards and the international financial reporting standards (InternationalFinancial Reporting Standards). The method is different from the traditional view of income and expense. In the view of assets and liabilities, the method of calculating the income of the enterprise is directly from the angle of assets and liabilities, and the income of the enterprise is calculated by the amount of the change in the late period of the period of.2009. The Ministry of finance of our country is in the accounting standards of enterprise accounting No. third > (accounting [2009]8) and some accounting items. For the first time, the concept of "other comprehensive income" was introduced, and the company disclosed the total income and other comprehensive income in its profit statement, the change table of owner's equity, and should disclose more specific comprehensive income content in the notes to the financial statements. In December of the same year, the Ministry of Finance detailed the regulations. The form and content of the disclosure of other comprehensive income in the notes to the financial statements is embodied in the notice > ([2009]16) of the 2009 annual report of the listed companies and non-listed company enterprises of the Ministry of Finance on the implementation of the accounting standards. There are some confusion in the identification standard of his comprehensive income specific project, and the reasons for the lack of attention to other comprehensive income information make the listed companies have a lot of problems in the process of disclosing other comprehensive income.
Based on the above reasons, the author, referring to the existing literature, studies the concept, definition, scope and disclosure requirements of other comprehensive income, designs a set of evaluation system for the quality of information disclosure of other comprehensive income, and manually collects the annual report of the listed company of A shares of Shenzhen Stock Market in 2012 to evaluate the quality of other comprehensive income information disclosure. According to the evaluation results, the quality of the listed companies' disclosure of other comprehensive income information is analyzed, and the quality of the different companies in the disclosure of other comprehensive income information is compared, and the case analysis method is used to analyze the specific problems of the listed companies in the process of disclosing other comprehensive income, such as the data between the listed companies. Not equal, other comprehensive income projects do not conform to the regulations, and from the case company itself introduce the quality of information disclosure of other comprehensive income in its industry, and further improve the quality of information disclosure of other comprehensive income for listed companies in China.
The full text is divided into six parts:
Chapter 1, introduction. This chapter aims to clarify the background and significance of the research on the topic, and explain the contents and methods of the research, draw the frame of the article, and put forward the expected innovation and deficiency of the article.
The second chapter, literature review. Through the research on the quality evaluation of accounting information and other two fields of comprehensive income, this chapter combs the research ideas, contents and achievements of the scholars at home and abroad on these two topics, and summarizes and evaluates the existing literature.
This chapter first defines the quality evaluation of accounting information disclosure, the meaning of other comprehensive benefits, clarifies the concept category of the key nouns in the later text, and then introduces the theory of assets and liabilities and the theory of information asymmetry.
The fourth chapter, the present situation analysis and quality evaluation of other comprehensive income information disclosure. This chapter mainly has the following two points: 1, manual collection of the 2012 annual report of 460 listed companies of the Shenzhen A share board, analysis of the suspected problems of listed companies which are not in conformity with the provisions of 218 other comprehensive income information disclosure, and the author designs a set of other comprehensive. The evaluation system of the quality of information disclosure is divided into five categories: "excellent", "good", "good", "general", "poor" and "very poor", and the results are analyzed from two angles in the vertical and horizontal angles.
The fifth chapter, comprehensive case study. According to the evaluation results of the fourth chapter, this chapter selects one case from "excellent", "good", "general", "poor" and "very poor" to analyze the disclosure of the other comprehensive income information of the listed company, which directly reflects the existence of the market companies in the information disclosure of other comprehensive income. By analyzing the case itself, the paper introduces the analysis of other comprehensive income information quality of the industry, and evaluates the overall quality of the disclosure of the industry.
The sixth chapter, the conclusion and the inspiration. This chapter draws the conclusion according to the evaluation results of the quality of information disclosure of other comprehensive income of the listed company of A shares in Shenzhen stock market, and puts forward the corresponding suggestions. Finally, it puts forward the limitations of the research and the follow-up prospect of the research.
In this paper, the author designs a set of evaluation system for the quality of information disclosure of other comprehensive income, and selects the 2012 annual report of the A share listed company of Shenzhen stock market as a sample source. From the evaluation results, the information data of other comprehensive income disclosed by the 223 listed companies in the Shenzhen stock market A shares are relatively large and the disclosure format is very chaotic. This also shows that the disclosure format is very chaotic. In the process of implementing the new accounting standards, the enterprises still have great doubts and misunderstandings about the disclosure requirements and relevant regulations of other comprehensive income. The main problems are as follows: 1, there is no complete mastery of the requirements for the disclosure format of other comprehensive income information; 2, the profit statement, the change table of the owner's equity, and the notes to the financial statements. There are errors in other comprehensive income data; 3, there is no brief description of other comprehensive income information, and the authenticity of the data is not available. The main reasons for these problems are: 1, the importance of ignoring the disclosure of other comprehensive income information within the listed companies; 2, accounting firms and CPA for other comprehensive collection. In the process of auditing, the disclosure of interest information is lack of attention, and in the process of auditing, the inspection of other comprehensive income information is ignored. 3, there are still imperfect places in the implementation of other comprehensive income information by the accounting standards enacting institutions. There is no correct guidance for CPA within the listed companies to make them think of the disclosure of other comprehensive income information. Whether it is correct or not, do not affect the fair expression of financial statements. In view of these problems, the author puts forward the following policy suggestions: 1, improve the professional quality of the financial personnel; 2, strengthen the publicity of other comprehensive income projects; 3, correctly define other comprehensive income; 4, set up other comprehensive income accounting subjects; 5, on other comprehensive income information to be simplified. A text description.
The possible innovations of this paper are as follows: (1) to design a set of evaluation system for the quality of information disclosure of other comprehensive income, and to use the results of this evaluation system to measure the quality of disclosure of other comprehensive income information of Listed Companies in China. From the horizontal and vertical perspective, this paper analyzes the emergence of different listed companies in the disclosure of other comprehensive income. (2) through the results of the above evaluation index system, we choose a number of cases to analyze the quality of the disclosure of the other comprehensive income information of the listed companies, including the format, the amount, the text description and so on. It can directly reflect the problems that the listed companies show in the actual work and the appearance of other comprehensive income information.
The inadequacies of this paper are as follows: (1) the evaluation system of the quality of information disclosure of other comprehensive benefits designed by the author has taken the same important idea of each project when it is unable to gain the weight of each evaluation index. It makes the evaluation system have a subjective limitation and can not mature to evaluate the disclosure of the other comprehensive income information of the listed companies. Quality. Therefore, the conclusion has certain limitations. (2) in this paper, when the sample case (the 2012 annual report of the listed company of A shares of the Shenzhen stock market in Shenzhen) is evaluated for the quality of information disclosure of other comprehensive income, the definition of the types of disclosure is based on the personal understanding of the author, and it is difficult to avoid the result of the analysis because of the subjective reasons. Defects.

【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275;F233

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