【摘要】：以凱恩斯和薩繆爾森為代表的經(jīng)濟學派認為政府應當適當?shù)馗深A市場以確保經(jīng)濟平衡增長。在2008年全球金融危機影響尚未消退的背景下,政府在緩解危機和刺激經(jīng)濟等方面更是發(fā)揮著不可替代的作用。在我國以公有制為主體的社會主義市場經(jīng)濟體制下,政府補助成為政府參與微觀經(jīng)濟運行的直接方式之一。此外,由于政府補助的性質(zhì)特殊和金額巨大,對我國上市公司的信息披露產(chǎn)生了較大影響。因此,上市公司政府補助的會計處理和信息披露研究在理論和現(xiàn)實上都具有重要的意義。 在理論研究方面,本文首先簡要地概括了相關研究文獻的主要觀點,然后對有關政府補助的會計理論和會計準則進行了總結(jié)和比較。其中,會計理論部分分別介紹了資本法與收益法、總額法與凈額法、公允價值法與名義價值法、權(quán)責發(fā)生制法與收付實現(xiàn)制法等主要理論的觀點、依據(jù)、不足和會計準則與實務中的偏向。在會計準則方面,本文選擇了我國《企業(yè)會計準則第16號——政府補助》和《國際會計準則第20號——政府補助會計和對政府援助的披露》(IAS20)作為研究對象,概括了中外準則的要點,進行了異同比較和對準則發(fā)展趨勢的展望。 在實務研究方面,為了解我國上市公司政府補助會計處理及信息披露的現(xiàn)狀,本文選取了2011年年報中將政府補助計入當期損益最多的25家企業(yè)作為樣本。通過年報分析,概括了上市公司政府補助的特點、補助形式與種類、行業(yè)與地區(qū)分布、會計處理和信息披露情況等�；趯ΜF(xiàn)狀的觀察分析,本文總結(jié)出了上市公司政府補助會計處理和信息披露的熱點難點問題,包括政府補助的概念不清,與資產(chǎn)相關及與收益相關類別間的區(qū)分困難,會計確認、計量和信息披露中存在的分歧和不規(guī)范問題等。最后,本文試圖針對實務中出現(xiàn)的各類具體問題,從上市公司、不同政府部門和監(jiān)管機構(gòu)的角度提出相應的改進建議和對策,希望能對我國上市公司不斷規(guī)范政府補助的會計處理,提升信息披露質(zhì)量提供具有一定參考價值的建議,貢獻個人的綿薄之力。
[Abstract]:The economic school, represented by Keynes and Samuelson, believes that the government should intervene in the market properly to ensure balanced economic growth. Under the background that the influence of the global financial crisis has not receded in 2008, the government is playing an irreplaceable role in alleviating the crisis and stimulating the economy. Under the socialist market economy system with public ownership as the main body, the government subsidy has become one of the direct ways for the government to participate in the microeconomic operation. In addition, because of the special nature and huge amount of government subsidy, it has a great influence on the information disclosure of listed companies in China. Therefore, the research on accounting treatment and information disclosure of government subsidies of listed companies is of great significance both in theory and in practice. In the aspect of theoretical research, this paper briefly summarizes the main points of relevant research literature, and then summarizes and compares the accounting theory and accounting standards of government subsidy. Among them, the accounting theory part introduces the main theories of capital approach and income method, total value method and net value method, fair value method and nominal value method, accrual and responsibility making method and cash making law, etc. Deficiency and bias between accounting standards and practice. In terms of accounting standards, this paper chooses China's Accounting Standards for Enterprises No. 16, Government subsidies, and International Accounting Standards No. 20, Government subsidy Accounting and Disclosure of Government Aid (IAS20) as research objects. This paper summarizes the main points of the Chinese and foreign standards, compares the differences and similarities, and looks forward to the development trend of the standards. In the aspect of practical research, in order to understand the current situation of accounting treatment and information disclosure of government subsidies of listed companies in China, this paper selects the 25 enterprises with the most profit and loss in the 2011 annual report as a sample. Through the analysis of annual report, this paper summarizes the characteristics, forms and types of subsidies, industry and regional distribution, accounting treatment and information disclosure of listed companies. Based on the observation and analysis of the present situation, this paper summarizes the hot and difficult issues in accounting treatment and information disclosure of government subsidies of listed companies, including unclear concepts of government subsidies, difficulties in differentiating between assets and income related categories. Accounting recognition, measurement and information disclosure in the existence of differences and non-standard issues. Finally, this paper tries to put forward the corresponding improvement suggestions and countermeasures from the perspective of listed companies, different government departments and regulatory agencies in view of various specific problems in practice. It is hoped that the listed companies in our country will be able to standardize the accounting treatment of government subsidies, improve the quality of information disclosure, and provide suggestions with certain reference value, so as to contribute to the efforts of individuals.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F810.6;F276.6

【參考文獻】

相關期刊論文 前10條

1 秦曉東;林麗端;;海峽兩岸政府補助之會計處理準則比較研究[J];長春大學學報;2010年11期

2 徐亞明;;我國政府補助會計準則解讀及國際間比較[J];財會通訊;2006年12期

3 金婉珍;;基于新會計準則的政府補助與上市公司盈余管理實證研究[J];財會通訊;2012年09期

4 王怡雯;;政府補助會計準則之中外比較[J];財會月刊;2009年13期

5 徐海峰;;非經(jīng)常性損益對上市公司盈利的影響——基于深市上市公司2008～2010年數(shù)據(jù)[J];財會月刊;2012年16期

6 劉紹軍;劉曉波;;新準則下上市公司政府補助會計處理分析[J];財務與會計;2008年19期

7 葉建芳;李娜娜;;新企業(yè)會計準則下上市公司會計報表案例分析(三) 政府補助披露亟待規(guī)范——基于ST天保的分析[J];財政監(jiān)督;2008年12期

8 李飛;;關于我國政府補助準則的思考[J];財政監(jiān)督;2010年07期

9 吳靜嫻;查雪冰;侯美榮;;關于《企業(yè)會計準則第16號——政府補助》的思考[J];經(jīng)營管理者;2012年14期

10 曹婷;;我國政府補助會計準則與國際會計準則的比較[J];國際商務財會;2008年01期

相關碩士學位論文 前6條

1 呂慧珍;我國上市公司政府補助盈余管理及內(nèi)部控制自我評價研究[D];天津財經(jīng)大學;2011年

2 單榮蘭;上市公司政府補助影響因素及經(jīng)濟后果實證研究[D];新疆財經(jīng)大學;2010年

3 林玉亭;上市公司政府補助的現(xiàn)狀及會計反映研究[D];西南財經(jīng)大學;2011年

4 郭娟;我國A-H股雙重上市公司財務報告問題研究[D];東北大學;2009年

5 劉睿婕;微利上市公司政府補助的實證研究[D];暨南大學;2009年

6 李洋;政府補助的價值相關性研究[D];重慶大學;2009年

，

本文編號：2266204