本文選題：合并范圍　切入點(diǎn)：實(shí)質(zhì)性控制　出處：《中國(guó)財(cái)政科學(xué)研究院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：合并報(bào)表中合并范圍的確定一直是會(huì)計(jì)領(lǐng)域的難點(diǎn)和重點(diǎn),其中,結(jié)構(gòu)化主體由于組織結(jié)構(gòu)以及運(yùn)作模式等方面的特殊性,長(zhǎng)期以來,由于不滿足合并范圍傳統(tǒng)的“多數(shù)表決權(quán)”判定標(biāo)準(zhǔn)而免于納入合并范圍。但是,這隱藏了較大的風(fēng)險(xiǎn),并在全球金融危機(jī)中顯現(xiàn)出來,從而引發(fā)了市場(chǎng)投資者以及監(jiān)管部門的極大關(guān)注,也促使各國(guó)會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)開始研究結(jié)構(gòu)化主體的并表范圍問題。我國(guó)跟隨國(guó)際會(huì)計(jì)準(zhǔn)則的步伐,于2014年在新的合并準(zhǔn)則中引入了新的“控制”的三要素定義,體現(xiàn)了“實(shí)質(zhì)控制”的判斷原則,并將其作為確定各類型企業(yè)合并范圍的唯一標(biāo)準(zhǔn),這為結(jié)構(gòu)化主體的并表判斷提供了理論依據(jù)。本文在對(duì)相關(guān)研究進(jìn)行歸納總結(jié)的基礎(chǔ)上,首先對(duì)結(jié)構(gòu)化主體、特殊目的主體及可變利益實(shí)體進(jìn)行辨析,在比較分析中加深對(duì)結(jié)構(gòu)化主體的概念界定,同時(shí),歸納了合并范圍判斷標(biāo)準(zhǔn)的三個(gè)層次,即“多數(shù)股權(quán)”、“多數(shù)表決權(quán)”與“實(shí)質(zhì)控制”標(biāo)準(zhǔn),通過分析得出“實(shí)質(zhì)控制”標(biāo)準(zhǔn)的合理性及其對(duì)結(jié)構(gòu)化主體合并判斷的適用性。其次,對(duì)22家樣本公司的合并財(cái)務(wù)報(bào)表進(jìn)行分析,包括對(duì)其發(fā)起的結(jié)構(gòu)化主體的類型、發(fā)行與存量規(guī)模以及運(yùn)作模式等狀況進(jìn)行反映,更為重要的是對(duì)其合并范圍現(xiàn)狀進(jìn)行的統(tǒng)計(jì)與歸納,主要包括納入以及不納入合并范圍的結(jié)構(gòu)化主體的類型及未納入合并范圍的判斷依據(jù)。然后,利用“實(shí)質(zhì)控制”標(biāo)準(zhǔn)對(duì)結(jié)構(gòu)化主體合并范圍的現(xiàn)狀進(jìn)行分析,發(fā)現(xiàn)合并判斷中存在的主要問題,包括合并判斷實(shí)務(wù)中對(duì)于風(fēng)險(xiǎn)報(bào)酬因素的考慮存在的誤區(qū),忽視發(fā)起設(shè)立階段的權(quán)力與業(yè)務(wù)控制權(quán),缺乏對(duì)于可變回報(bào)量級(jí)與可變動(dòng)性的綜合考慮以及對(duì)于主要責(zé)任人與代理人判斷標(biāo)準(zhǔn)不嚴(yán)格等。最后,針對(duì)發(fā)現(xiàn)的問題提出意見與建議,主張?jiān)趯?shí)質(zhì)控制標(biāo)準(zhǔn)的框架下全方位地考慮風(fēng)險(xiǎn)報(bào)酬因素,針對(duì)結(jié)構(gòu)化主體的特殊性加強(qiáng)對(duì)主體發(fā)起設(shè)立階段權(quán)力的考慮并且重視業(yè)務(wù)控制權(quán),對(duì)可變回報(bào)的分析應(yīng)綜合量級(jí)與可變動(dòng)性,同時(shí)建議對(duì)主要責(zé)任人與代理人的區(qū)分標(biāo)準(zhǔn)應(yīng)進(jìn)一步規(guī)范。
[Abstract]:To determine the scope of consolidated statements is the emphasis and difficulty in the field of accounting, which, due to the particularity of structured body, organization structure and operation model of the long term, not satisfied with the scope of consolidation of traditional "majority voting" criteria but not included in the scope of consolidation. However, the hidden risks. And appear in the global financial crisis, which has caused great concern to the market investors and regulators, also contributed to the national accounting standards setting bodies began to study the structured body and table range. Follow the international accounting standards in China the pace of definition three elements in 2014 introduced a new "control" in the new accounting standard the "judgment reflects the essence of principle control", and the sole criteria for determining the scope of various types of enterprises, the main body and is structured Provides a theoretical basis for judging. On the base of summarizing the related research, firstly structured subject, of special purpose entities and variable interest entities, in the comparative analysis of the definition of the main concept of deepening structure, at the same time, summed up the three levels of scope criteria, namely "majority", "majority voting right" and "substantial control" standard, through the analysis of the essence of "control" standard of the rationality and applicability of the subject with structured judgment. Secondly, the 22 Sample Firms's consolidated financial statements are analyzed, including the type of structured subject initiated, and issue stock scale and mode of operation other conditions to reflect, more important is the statistics and summarized the current situation of its scope of merger, mainly included and not included in the scope of consolidation of the structure of main body The type and not included in the judgement on the basis of the consolidated scope. Then, using the "substantial control" standard status of the structured body consolidation scope through the analysis of the main problems found with judgment, including the merger of misunderstanding in practice for the risk reward factors exist, ignore the power and control of the business establishment stage. For lack of variable magnitude and return variable considered and the main responsibility and agent judgment standard is not strict. Finally, according to the problems found to put forward opinions and suggestions, advocate a comprehensive consideration of factors in the framework of risk return substantial control standard, according to the special structured body strengthening initiated the establishment of the power stage consider and pay attention to control of the business on the subject of analysis of variable returns should be integrated with changes in magnitude, and suggestions on the main responsibility The standard of distinction between the person and the agent should be further standardized.

【學(xué)位授予單位】：中國(guó)財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275

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