發(fā)布時間：2018-07-03 20:03

  本文選題：合并會計報表 + 合并會計準則　； 參考：《河南理工大學(xué)》2013年碩士論文

【摘要】：隨著經(jīng)濟全球化的發(fā)展，會計準則顯得越來越重要，其中，最為重要的是會計準則的國際趨同。2006年我國新企業(yè)會計準則的發(fā)布，標志著我國會計準則的國際趨同，其中《企業(yè)會計準則第20號——企業(yè)合并》和《企業(yè)會計準則第33號——合并財務(wù)報表》在全面考慮我國國情的基礎(chǔ)上，總結(jié)企業(yè)合并和合并會計報表會計處理規(guī)定的得失，順應(yīng)了國際化趨同的大趨勢，它充分考慮了我國國情，區(qū)分企業(yè)合并類型；按修訂后的實體理論作為編制合并會計報表的理論基礎(chǔ)；在會計計量中添加公允價值，，增加信息的有用性。新合并會計準則的實施，促進了我國企業(yè)合并的發(fā)展，但我國合并會計發(fā)展較晚，在理論和實務(wù)中還存在一些問題，需要進一步完善。 本文首先對合并會計報表的相關(guān)理論進行比較分析，其中包括國際、美國和我國合并會計發(fā)展的比較；對合并會計報表的三大合并理論和合并方法進行比較，突出每個理論和方法的特點。然后，對《國際會計準則第27號——合并及單獨財務(wù)報表》（IAS27）和我國《企業(yè)會計準則第33號——合并財務(wù)報表》（CAS33）進行了較為全面的比較，CAS33在母公司豁免編報合并報表、商譽減值等方面有待完善。接著，對兗州煤業(yè)執(zhí)行CAS33和IAS27的情況進行案例研究，其研究結(jié)論為完善CAS18提供了依據(jù)。最后，在我國和國際準則比較的基礎(chǔ)上，模擬一個母子公司，進行案例分析，突出我國和國際合并會計準則的差異對合并會計報表核心數(shù)據(jù)的影響。 2007年我國開始實施新會計準則，到2010年已經(jīng)有三年時間，這期間我國上市公司嚴格按照CAS33的規(guī)定編制合并會計報表。本文考察了我國上市公司2010年執(zhí)行CAS33的情況，在執(zhí)行過程中查找CAS33存在的問題。并根據(jù)CAS33存在的問題，進一步提出了完善CAS33和加強CAS18執(zhí)行力度的建議和措施，以期促進我國合并會計的發(fā)展。
[Abstract]:With the development of economic globalization, accounting standards are becoming more and more important, among which, the most important is the international convergence of accounting standards. Among them, Enterprise Accounting Standard No. 20-Enterprise merger "and Enterprise Accounting Standard No. 33-Consolidated Financial statement", on the basis of overall consideration of our country's national conditions, summed up the gains and losses of the accounting treatment provisions for enterprise consolidation and consolidated accounting statements, Conforming to the trend of internationalization convergence, it fully considers the national conditions of our country, distinguishes the type of enterprise merger, takes the revised entity theory as the theoretical basis for compiling consolidated accounting statements, and adds fair value to the accounting measurement. Increase the usefulness of information. The implementation of new accounting standards for merger has promoted the development of enterprise merger in our country, but the development of merger accounting in our country is relatively late. There are still some problems in theory and practice, which need to be further improved. Firstly, this paper makes a comparative analysis of the related theories of consolidated accounting statements, including the comparison of international, American and Chinese consolidated accounting development, and compares the three merger theories and methods of consolidated accounting statements. Highlight the characteristics of each theory and method. Then, the comparison between IAS27 (International Accounting Standard No. 27) and CAS33 (Consolidated Financial statement for Enterprises) is made. CAS33 exempts the parent company from preparing consolidated statements. Goodwill impairment and other aspects need to be improved. Then, the case study of Yanzhou coal industry implementing CAS33 and IAS27 is carried out, and the conclusion provides the basis for improving CAS18. Finally, on the basis of the comparison between China and international standards, we simulate a parent and subsidiary company to carry out a case study. Highlight the impact of differences between Chinese and international consolidated accounting standards on the core data of consolidated accounting statements. In 2007, China began to implement the new accounting standards, and it has been three years since 2010. During this period, China's listed companies strictly in accordance with the provisions of CAS 33 to prepare consolidated accounting statements. This paper examines the implementation of CAS33 in China's listed companies in 2010, and finds out the problems existing in CAS33. According to the existing problems of CAS33, the author puts forward some suggestions and measures to improve CAS33 and strengthen the enforcement of CAS18 in order to promote the development of consolidated accounting in China.
【學(xué)位授予單位】：河南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.2

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本文編號：2094846