本文選題：其他綜合收益 + 列報��； 參考：《浙江工商大學》2017年碩士論文

【摘要】：其他綜合收益,源于企業(yè)的非日常活動,在交易性質上屬于損益性交易。為實現其他綜合收益列報的持續(xù)趨同,我國于2014年頒布修訂的《企業(yè)會計準則第30號——財務報表列報》(CAS30),規(guī)定了其他綜合收益的列報要求,并首次提出重分類的列報要求,其他綜合收益實現了準則層面的規(guī)范。但CAS30(2014年修訂)對其他綜合收益的概念缺乏明確界定,對具體項目的認定及重分類原則等實質性問題也尚未給出合理指引。導致實務中對其他綜合收益相關概念混淆誤用的情況,具體體現在上市公司財務報告中其他綜合收益的各種錯報、漏報等問題,引發(fā)理論界與實務界的廣泛關注。鑒于此,對其他綜合收益的列報及重分類情況進行探析以了解CAS30(2014年修訂)在上市公司中實際執(zhí)行情況,具有理論和實踐意義。在對比分析美國公認會計原則(GAAP)、國際財務報告準則(IFRS)和我國會計準則對其他綜合收益的相關規(guī)定,以及理論界的相關研究后,從交易性質出發(fā)全面辨析與其他綜合收益易混淆的概念,并嘗試對其他綜合收益概念進行清晰界定,形成具體項目的認定標準,并結合IFRS在2013年發(fā)布的概念框架討論稿提出我國關于其他綜合收益重分類調整的研究思路。通過匯總2014年滬市A股上市公司其他綜合收益的列報數據,分析其存在的問題及原因,并針對每個問題選擇一個實例進行具體分析。在此基礎上,對2014年滬市A股上市公司其他綜合收益列報整體情況做出評價,并從會計實務的角度對規(guī)范準則列報提出政策性建議。分析結果表明:2014年滬市A股有將近20%的上市公司其他綜合收益列報疑似錯誤,其中暴露出的問題不可忽視。主要問題體現在:列報格式錯誤,勾稽關系破壞,少列、多列其他綜合收益項目,附注信息披露不充分、重分類調整錯誤等問題。其中,最突出的問題是少列其他綜合收益項目,反映準則對其他綜合收益具體項目的規(guī)定存在較大缺陷。同時也從側面反映了上市公司對CAS30(2014年修訂)的列報規(guī)定重視程度不高,準則執(zhí)行情況并不理想。本文的主要貢獻如下:本文明確將其他綜合收益界定為直接計入所有者權益的利得和損失,并以此為認定標準將我國準則中涉及其他綜合收益核算的業(yè)務進行整理歸納,補充和完善CAS30(2014年修訂)未列舉的其他綜合收益項目。通過對2014年滬市A股上市公司首次執(zhí)行修訂后準則的情況進行研究,豐富了現有文獻的相關研究,對其他綜合收益相關準則的后續(xù)發(fā)展及完善企業(yè)的實務工作具有借鑒意義。
[Abstract]:Other comprehensive income, derived from the non-daily activities of the enterprise, in the nature of the transaction is profit and loss transactions. In order to realize the continuous convergence of other integrated income reporting, our country promulgated the revised Enterprise Accounting Standard No. 30-Financial statement presentation in 2014, which stipulates the reporting requirements for other integrated income, and for the first time puts forward the reclassified reporting requirement. Other comprehensive benefits achieve the norm at the standard level. However, CAS30 (2014 revision) has not clearly defined the concept of other comprehensive income, and has not given reasonable guidance on substantive issues such as the identification of specific items and the principle of re-classification. It leads to the confusion and misuse of other comprehensive income related concepts in practice, which is embodied in the misstatement and omission of other comprehensive income in the financial reports of listed companies, which has aroused widespread concern in the theoretical and practical circles. In view of this, it is of theoretical and practical significance to analyze the presentation and re-classification of other comprehensive income in order to understand the actual implementation of CAS30 (2014 revision) in listed companies. After a comparative analysis of GAAP, IFRSs and other comprehensive income provisions of accounting standards in China, and the relevant research in the theoretical circle, this paper makes a comparative analysis of GAAP, IFRSs and other related regulations of Chinese accounting standards, as well as the relevant research in the theoretical circle. Starting from the nature of the transaction, this paper comprehensively analyzes the concept of confusing with other comprehensive income, and tries to define the concept of other comprehensive income clearly, and forms the criteria for the identification of specific items. Combined with the conceptual framework discussion published by IFRS in 2013, this paper puts forward the research ideas of other comprehensive income reclassification adjustment in China. By summarizing the data of other comprehensive returns of Shanghai A-share listed companies in 2014, this paper analyzes the existing problems and causes, and selects an example to analyze each problem. On the basis of this, this paper evaluates the overall situation of other comprehensive income reporting of A-share listed companies in Shanghai Stock Exchange in 2014, and puts forward some policy recommendations on standardizing the reporting of standards from the perspective of accounting practice. The analysis results show that nearly 20% of the listed companies in Shanghai stock market in 2014 were suspected to be wrong in reporting other comprehensive returns, among which the problems exposed should not be ignored. The main problems are: the error of presentation format, the damage of checking relationship, the less listing, the more comprehensive income items, the inadequate disclosure of note information, the error of reclassifying adjustment and so on. Among them, the most prominent problem is to list other comprehensive income items, which reflects that there are some defects in the regulation of other comprehensive income items. At the same time, it also reflects that the listed companies pay little attention to the CAS30 (2014 revision), and the implementation of the standard is not satisfactory. The main contributions of this paper are as follows: this paper clearly defines other comprehensive income as the benefits and losses directly accounted for in the owner's equity, and summarizes the business related to other comprehensive income accounting in our country's standards. Supplement and improve other comprehensive income items not listed in CAS 30 (2014 revision). By studying the implementation of the revised guidelines for the first time in 2014 in Shanghai stock market, this paper enriches the relevant research of the existing literature, and has reference significance for the follow-up development of other comprehensive income related standards and the improvement of the practical work of enterprises.
【學位授予單位】：浙江工商大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F832.51

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本文編號：1861405