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论文编号：	857
作者编号：	2220060624
上传时间：	2008/6/27 14:26:53
中文题目：	国有企业集团公司合并报表研究
英文题目：	state-owned conglomerate cons
指导老师：	黄菊珊
中文关键字：	国有企业集团公司 合并会计报
英文关键字：	state-owned conglomerate con
中文摘要：	摘要 本文采用规范与案例相结合的研究方法，探析了几个影响国有企业集团公司合并报表的相关问题。 首先从理论上探讨了合并会计的目标、会计信息质量特征以及信息不对称与合并会计的关系。会计的目标是为现在和潜在的使用者提供受托经管责任和决策有用信息。合并会计的目标同样是为这两个方面提供高质量的会计信息。会计信息的总体质量特征为其有用性，而其主要质量特征可以概括为相关性、可靠性，次要质量特征概括为可比性、及时性、重要性。不同的会计信息使用者之间的会计信息不对称，指企业由于选择了特定的会计方法而造成会计报表的信息披露偏向于某一个特定的信息使用者，由此造成一部分人得到更多的所需信息，另一部分人却与此相反，从而引起投资成本上升，股票在市场上流动性下降；信息提供者与使用者之间的会计信息不对称。 从实务上来看，随着新经济时代的来临，国有企业集团公司经营逐渐发展，当资金规模和技术水平发展到一定程度，企业逐步向集团化经营过渡，从原来单一商品的经营向多样化发展，从单一区域的经营逐渐扩展到海内外，从单一行业的经营过渡到上下游业务的延伸。国有企业集团公司多元化的经营给企业合并会计报表的核算带来了新的课题，由于集团内各个成员企业所处的经营环境、执行的会计政策不同，造成企业合并会计报表的一致性和可靠性缺失。同时随着市场化改革的不断深入，企业形态及产权结构发生了较为复杂的变化，企业合并出现了新的趋势，从当前我国资本市场的发展状况来看，股份公司的股权越来越分散，集团企业内部出现交叉持股现象，这使本就复杂的合并会计报表更加难以理解。 笔者针对国有企业集团公司的上述经济特点，重点分析了国有企业集团公司随着改革开放的不断深入，国有体制改革的不断发展，在经营中产生的交叉持股和多元化经营现象，给国有企业集团公司合并会计报表带来的财务问题，这些财务问题的产生使集团公司会计报表信息质量难以保证，使会计报表使用者对国有企业集团公司的整体资产状况及经营成果的理解产生偏差，并对如何解决这些问题，最大限度的真实反映国有企业集团公司的经营及财务状况，提出了自己的见解。
英文摘要：	Abstract This paper combines normative analysis and case study together, analyzes several problems that affect consolidated financial statement of state-owned conglomerate. Firstly discusses the target of consolidated accounting 、the characteristics of accounting information quality 、and the relationship between information asymmetry and consolidated accounting theoretically. The target of accounting is to provide managing responsibility of being entrusted and useful information of strategic decision for the user at the moment or potential. The target of consolidated accounting is the same. The wholesale quality characteristics of accounting information is usefulness, and its main quality characteristic can be summarized as relevance and stability, and its subprime quality characteristic can be summarized as contrast、punctuality and importance. The accounting information asymmetry between different accounting information users is that an enterprise selects specific accounting method, thus makes the information disclosure to be partial to a specific information user, therefore makes some people gain more information, and others not, thereby raises cost of investment, decreases stock liquidity in the market, accounting information between information supplier and information user is asymmetric. In practice, as the approach of new economy era, the conglomerates develop gradually, when capital scale and technology level develop to an extent, enterprises gradually move to conglomerate management, transfer from single merchandise management to diversification management, from regional management to overseas management, from single industry to upper and lower area business. State-owned conglomerate diversification brings new problem to enterprise consolidated statements, as members of the conglomerate face different environment and execute different accounting standards, enterprise consolidated statements lose consistency and reliability. In the meanwhile as the liberalization reform goes deeper, enterprise form and ownership structure becomes more complicated, enterprise combination appears new trend. In the development of capital market of China, joint-stock companies becomes more and more diverse, cross hoding appears, this makes consolidated statement more difficult to understand. This paper focuses on the economic characteristics of state-owned conglomerate, centering on the problems of consolidated statement brought by development of state-owned conglomerate, cross holding and diversification, and raises points on how to solve these problems, to truly reflect the management and financial status of enterprises.
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