【摘要】：本文在《企業(yè)會計準(zhǔn)則》與國際準(zhǔn)則相“趨同”的大背景下,針對已取消的利潤分配表帶來的問題進(jìn)行了分析,以企業(yè)利潤分配表的意義和應(yīng)用為研究對象,找出存在瑕疵的地方,并根據(jù)現(xiàn)狀進(jìn)行改進(jìn),旨在為企業(yè)利潤分配的過程和信息披露的過程提供參考方案,也為財務(wù)報告信息使用者提供指導(dǎo)服務(wù)。首先,本文從利潤分配和企業(yè)財務(wù)報表的相關(guān)概念和理論入手,指出企業(yè)利潤分配表對于企業(yè)披露財務(wù)信息的重要性,強(qiáng)調(diào)恢復(fù)利潤分配表的重要意義:可以提高企業(yè)利潤分配信息的透明度、真實性和實用價值,可以規(guī)范企業(yè)財務(wù)報告信息披露的形式,從而保護(hù)財務(wù)數(shù)據(jù)使用者的合法權(quán)益。其次,通過對利潤分配表取消后帶來的問題進(jìn)行分析,指出由于取消利潤分配表的理論論證不夠充分、會計準(zhǔn)則必須與本國的國情相協(xié)調(diào)、利潤的形成和分配必須單獨披露等理由,恢復(fù)利潤分配表是必要之舉。再次,根據(jù)上述的研究結(jié)果,提出改進(jìn)利潤分配表結(jié)構(gòu)的建議,并且相應(yīng)調(diào)整其他財務(wù)報表。改進(jìn)企業(yè)利潤分配表,可以劃清利潤形成與利潤分配披露的界限,完善人力資本合理參與利潤分配的披露情況,將各利益相關(guān)者參與企業(yè)利潤分配情況置于“白箱”狀態(tài),便于分析研究各生產(chǎn)要素貢獻(xiàn)大小與其參與分配情況是否匹配。最后,在構(gòu)建了新的利潤分配表結(jié)構(gòu)之后,通過Z公司的案例應(yīng)用,論證其可行性,并且將改進(jìn)前后的利潤分配表進(jìn)行對比分析,得出結(jié)論:恢復(fù)和改進(jìn)企業(yè)利潤分配表可以優(yōu)化企業(yè)利潤分配的程序,并且使企業(yè)會計準(zhǔn)則更符合我國當(dāng)前的國情,同時能夠使生產(chǎn)要素按其貢獻(xiàn)度合理參與利潤分配落實到實踐中,肯定生產(chǎn)要素投入者對企業(yè)的貢獻(xiàn)度并維護(hù)其合法權(quán)益。
[Abstract]:Under the background of "convergence" between Accounting Standards for Enterprises and International Standards, this paper analyzes the problems brought about by the cancelled profit distribution tables, and takes the significance and application of the profit distribution tables as the research object. The purpose of this paper is to find out the defects and make improvements according to the present situation in order to provide a reference scheme for the process of profit distribution and information disclosure, and also to provide guidance services for the users of financial report information. First of all, this paper starts with the concept and theory of profit distribution and enterprise financial statement, and points out the importance of enterprise profit distribution statement for enterprises to disclose financial information. It emphasizes the importance of restoring profit distribution table: it can improve the transparency, authenticity and practical value of profit distribution information, standardize the form of disclosure of enterprise financial report information, and protect the legitimate rights and interests of users of financial data. Secondly, through the analysis of the problems caused by the cancellation of the profit distribution table, it is pointed out that the accounting standards must be coordinated with the national conditions of our country because the theoretical argumentation of the cancellation of the profit distribution table is not sufficient. The formation and distribution of profits must be disclosed separately, and it is necessary to restore the profit distribution form. Thirdly, according to the above research results, the paper puts forward some suggestions to improve the structure of profit distribution table and adjusts other financial statements accordingly. By improving the profit distribution form, we can draw a clear line between profit formation and profit distribution disclosure, perfect human capital to participate in the disclosure of profit distribution reasonably, and put the profit distribution of all stakeholders in the "white box" state. It is convenient to analyze and study whether the contribution of each factor matches the distribution of production factors. Finally, after constructing a new profit distribution table structure, through the case of Z company, prove its feasibility, and compare and analyze the profit distribution table before and after the improvement. It is concluded that the restoration and improvement of the profit distribution table can optimize the process of profit distribution, and make the accounting standards of enterprises more in line with the current situation of our country. At the same time, it can make the factors of production participate in the distribution of profits reasonably according to their contribution degree, confirm the contribution degree of the input of factors of production to the enterprise and safeguard their legitimate rights and interests.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F275
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本文編號：2403054