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论文编号：	693
作者编号：	2120061960
上传时间：	2008/6/20 12:06:57
中文题目：	合并财务报表的可靠性与相关性研
英文题目：	Research on Reliability and Re
指导老师：	黄菊珊
中文关键字：	合并报表 可靠性 相关性 合并
英文关键字：	Consolidated statement Reliab
中文摘要：	合并报表研究作为财务会计学的一个特殊领域，长期以来，众多学者、专家对其不间断的研究反映出该领域问题的复杂性和实务界对这一研究的急切需求。查阅国内外大量的研究文献可知，目前合并报表研究的重点都放在了合并理论、合并范围、合并方法和某些具体业务的会计处理上，普遍忽略了对合并报表可靠性与相关性的系统研究，本文在新时期下选择这一问题进行一些创新性探讨，希望能为我国合并报表的研究提供一个新视角，尽微薄之力。 本文综合运用了规范研究、案例分析和实证研究等多种方法，较系统地探讨了合并报表的可靠性与相关性。本文的研究内容主要分为四个部分：（1）运用规范研究方法对合并报表的相关理论进行探讨，研究了合并报表目标、合并范围、合并理论及合并报表信息质量特征等基本理论问题；（2）着重讨论了影响合并报表可靠性与相关性的首要因素——合并范围，在阐述新旧准则有关合并范围的规定和企业如何利用合并范围变动进行盈余操纵的基础上，通过案例分析讨论了新旧准则中合并范围规定的变化对盈余操纵的影响；（3）分析了除合并范围以外影响合并报表可靠性与相关性的其他因素，该部分以合并理论、合并方法和合并报表的编制程序为研究对象，采用的是规范研究方法；（4）运用实证研究法对合并报表的可靠性与相关性进行研究，该部分对合并报表与母公司报表的可靠性、相关性分别进行差异性检验。 本文通过研究得出以下结论：（1）主观地变动合并范围，是合并报表盈余操纵的首选方法，与旧准则相比，新准则对合并范围规定进行了积极的调整，虽然可以很大程度上抑制合并报表的盈余操纵，提高合并报表的可靠性与相关性，但仍有一些局限性；（2）虽然合并报表与母公司报表的可靠性存在差异，但该差异不具有显著性，而两者的信息相关性具有显著性差异；（3）合并报表与母公司报表的主次地位不同，发挥着不同的作用。具体来讲，合并报表的相关性较高、可靠性较低，对于市场决策需求，合并报表是主表；而在解释受托责任方面，母公司报表是主表。这些研究结论有助于现在或潜在的利益相关者更准确地看待和使用合并报表，获取有关受托经管责任与决策有用的信息。
英文摘要：	As a special field in financial accounting, the complication and changeableness of research on the consolidated statement make numerous scholars and experts bend themselves to it for a long time. To this day, the demand of research on the consolidated statement remains so urgent. The emphases of all researches domestic and abroad have been put on consolidation theory, consolidation scope, accounting methods and some concrete procedures of consolidation, but they all neglected the systemic research on reliability and relevance of the consolidated statement. The thesis does this research with all strength and carries on some innovative discussions under new period, in the hope of providing a new angle of view and making a bit of contribution for research on the consolidated statement. The thesis makes use of normative research method, case study method and empirical study method to research reliability and relevance of the consolidated statement. This thesis mainly includes four parts: (1) using normative research method to discuss the correlative theories on the consolidated statement, including the objectives of the consolidated statement, consolidation scope, consolidation theory and the basic quality characteristics of accounting information in the consolidated statement. (2) Focusing on the primary factor of influencing reliability and relevance of the consolidated statement, namely, consolidation scope. This part discusses how to use alteration of consolidation scope to make earning manipulation in the consolidated statement and then researches the impacts on earning manipulation of the change of regulation about consolidation scope between the old and new accounting guidelines through case study method. (3) Discussing other factors of influencing reliability and relevance of the consolidated statement except consolidation scope through normative research method. This part focuses the emphasis on consolidation theory, the accounting methods of consolidation and so on. (4) Researching reliability and relevance of the consolidated statement through empirical study method and testing if there are significant differences of reliability and relevance between the consolidated statement and the parent company’s statement. The thesis draws the following conclusions: (1) altering consolidation scope is considered as the primary measure of earning manipulation. Compared with the old accounting guidelines, the new ones make some positive adjustment on the regulation of consolidation scope. Although these can to a large extent inhibit earning manipulation in the consolidated statement and improve the reliability and relevance of the combined statement, but there are still some limitations in the new accounting guidelines. (2) There are significant differences of the relevance between the consolidated statement and the parent company’s statement, but not significant differences of the reliability between them. (3) For the different demands, the statuses of the consolidated statement and the parent company’s statement are different. Specifically speaking, regarding the market decision, the consolidated statement is primary. But, regarding explanation of fiduciary duty, the parent company’s statement is primary. These findings help the present or potential stakeholders to use the consolidated statement more accurately and obtain useful information.
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