本文關(guān)鍵詞：基于“資源流—價值流”的我國鐵路會計信息質(zhì)量優(yōu)化研究　出處：《北京交通大學》2017年博士論文　論文類型：學位論文

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【摘要】：伴隨著我國鐵路產(chǎn)業(yè)的快速發(fā)展,鐵路網(wǎng)規(guī)模持續(xù)擴大,鐵路業(yè)務(wù)、技術(shù)和管理不斷創(chuàng)新。新形勢下鐵路行業(yè)固有屬性和非固有屬性對鐵路會計信息質(zhì)量形成了重大影響,出現(xiàn)了"嚴格按照鐵路會計規(guī)范提取會計信息,鐵路會計信息真實性和決策有用性低"的會計信息悖論現(xiàn)象。鐵路統(tǒng)一調(diào)度指揮和復(fù)雜的成本收益分辟困難,以及傳統(tǒng)鐵路管理體制,鐵路運輸企業(yè)會計信息質(zhì)量更加復(fù)雜。在"十三五"國企改革和高鐵"走出去"戰(zhàn)略重大背景下,鐵路運輸企業(yè)需要進一步開展市場化改革,創(chuàng)新投融資模式,實現(xiàn)可持續(xù)發(fā)展,這都對鐵路運輸企業(yè)會計信息質(zhì)量提出了更高要求。相關(guān)文獻主要涉及三個主題:一是鐵路產(chǎn)業(yè)技術(shù)經(jīng)濟文獻,主要針對鐵路產(chǎn)業(yè)及鐵路運輸企業(yè)的公益性、網(wǎng)絡(luò)經(jīng)濟、資產(chǎn)專用性、集中統(tǒng)一調(diào)度指揮、復(fù)雜的生產(chǎn)與管理界面等特征展開研究;二是鐵路會計信息質(zhì)量文獻,主要運用會計目標理論、信息不對稱及信號傳遞理論、委托代理理論等理論,從一般性理論和方法視角針對鐵路運輸企業(yè)會計信息質(zhì)量的受托責任和決策有用兩個方面展開研究;三是元素流和價值流文獻,主要結(jié)合特定產(chǎn)業(yè)生產(chǎn)工藝流程的"元素流——價值流"分析框架對物質(zhì)和價值流轉(zhuǎn)進行分析。本文立足已有研究成果,力圖回答如下幾個問題:鐵路產(chǎn)業(yè)具有什么樣的固有屬性和非固有屬性?基于鐵路產(chǎn)業(yè)特殊技術(shù)經(jīng)濟特征的"鐵路資源流—價值流"如何反映鐵路資產(chǎn)價值及會計信息流動?鐵路產(chǎn)業(yè)屬性對會計信息質(zhì)量影響的作用機理和實現(xiàn)路徑是什么?本文以"鐵路資源流——價值流"為基礎(chǔ),結(jié)合鐵路產(chǎn)業(yè)基本屬性和生產(chǎn)流程分析,以鐵路運輸會計信息生成過程為主線,按照"鐵路產(chǎn)業(yè)屬性——資源價值流——會計信息質(zhì)量"的邏輯思路,采用鐵路生產(chǎn)和工藝流程為基礎(chǔ)的研究方法,對鐵路會計信息質(zhì)量"資源流——價值流"形成機理、固有屬性與非固有屬性對鐵路會計信息質(zhì)量的傳導機制,以及鐵路運輸會計信息質(zhì)量優(yōu)化路徑展開系統(tǒng)性研究,并針對鐵路關(guān)聯(lián)交易、專用性資產(chǎn)、貨運收入清算、運輸成本清算等四個重點領(lǐng)域展開研究,得到主要結(jié)論如下:第一,鐵路產(chǎn)業(yè)特征對鐵路會計信息質(zhì)量的受托責任和決策有用產(chǎn)生重大影響。鐵路產(chǎn)業(yè)具有固有屬性和非固有屬性兩個方面的技術(shù)經(jīng)濟特征,其中,固有屬性包括網(wǎng)絡(luò)經(jīng)濟性(規(guī)模經(jīng)濟和范圍經(jīng)濟)、資產(chǎn)專用性、公益性、自然壟斷性等方面,非固有屬性包括調(diào)度指揮集中統(tǒng)一、財務(wù)清算、會計分級核算、預(yù)算管理等方面。鐵路產(chǎn)業(yè)屬性深刻影響了鐵路會計信息產(chǎn)生的制度環(huán)境和會計規(guī)程,從而形成對鐵路會計信息質(zhì)量的系統(tǒng)性和局部性影響。特別地,我國鐵路產(chǎn)業(yè)集中調(diào)度指揮和按照鐵路行業(yè)特有會計規(guī)則核算的成本收入清算體系對會計信息質(zhì)量產(chǎn)生了重大影響。第二,論文構(gòu)建了"鐵路產(chǎn)業(yè)屬性——鐵路資源價值流——會計信息質(zhì)量"機理分析系統(tǒng),建立了"鐵路資源流——價值流"的鐵路價值流和信息流的傳導機制、"鐵路資源價值流——會計信息,,會計信息生成機制、"鐵路產(chǎn)業(yè)屬性——會計信息質(zhì)量,,的決定機制。立足鐵路運輸生產(chǎn)和工藝流程分析,分析了鐵路行業(yè)公益性、鐵路行業(yè)大管理跨度和復(fù)雜生產(chǎn)過程、鐵路行業(yè)統(tǒng)一的會計制度、具有行業(yè)特征的鐵路行業(yè)會計標準、鐵路管理體制機制對影響會計信息質(zhì)量的傳導與作用。第三,鐵路會計信息質(zhì)量優(yōu)化路徑包括:建立鐵路生產(chǎn)要素交易市場(價格發(fā)現(xiàn)市場),設(shè)置專用資產(chǎn)交易市場,完善鐵路會計準則、會計規(guī)程和會計操作規(guī)范;優(yōu)化會計確認、計量和報告各環(huán)節(jié);有效加強控制環(huán)境、風險評估、控制活動、信息和溝通、監(jiān)控等內(nèi)控要素;采用云計算、大數(shù)據(jù)和信息系統(tǒng)等會計技術(shù)等,從而提高鐵路會計信息的真實性、相關(guān)性、可比性、謹慎性、透明度等會計信息質(zhì)量特征。第四,針對鐵路關(guān)聯(lián)交易、專用性資產(chǎn)、貨運收入清算、運輸成本清算等四個重點領(lǐng)域的研究表明,鐵路網(wǎng)絡(luò)性基礎(chǔ)產(chǎn)業(yè)(Industry with Network Characteristics)的固有屬性是影響鐵路關(guān)聯(lián)交易、專用性資產(chǎn)、貨運收入和運輸成本清算會計信息質(zhì)量的根本原因。為提高鐵路會計信息質(zhì)量,要重點解決如下問題:委托運營模式下關(guān)聯(lián)交易定價不合理,信息披露不透明等;專用性資產(chǎn)主要存在估值難、無形資產(chǎn)確認不充分等;貨運清算收入存在清算單價不合理;成本核算比較粗放、預(yù)算管理下存在著盈余管理等問題。本文建立了"鐵路產(chǎn)業(yè)屬性——鐵路資源價值流——會計信息質(zhì)量"機理系統(tǒng),探究了基于鐵路產(chǎn)業(yè)屬性和生產(chǎn)工程流程的會計信息質(zhì)量傳導機制與實現(xiàn)路徑,評價了我國鐵路會計信息質(zhì)量水平,為改善我國鐵路產(chǎn)業(yè)會計信息質(zhì)量理論和實際操作體系提供了新的視角,為中國鐵路產(chǎn)業(yè)改革和國家戰(zhàn)略實施提供了理論支持。
[Abstract]:With the rapid development of China's railway industry, the railway network continues to expand the scale of railway business, technology and management innovation. Under the new situation of railway industry inherent attribute and inherent form has a great influence on the railway quality of accounting information, the emergence of the "extraction of accounting information in strict accordance with the norms of accounting railway, railway and the authenticity of accounting information the decision usefulness of accounting information low" paradox. Railway unified dispatching and complex cost benefit analysis made difficult, and the traditional railway management system, the quality of accounting information of railway transport enterprises more complex. In 13th Five-Year the reform of state-owned enterprises and high iron "going out" strategy of great background, the railway transport enterprises need further development market reform, innovation investment and financing mode, to realize the sustainable development, the quality of accounting information of railway transport enterprises put forward higher requirements. The related literatures mainly involved And the three themes: one is the technical and economic documents of railway industry, mainly for railway industry and railway transport enterprises to the public welfare, network economy, asset specificity, centralized dispatching of complex production and management interface characteristics; two is the quality of accounting information the railway, mainly using the accounting objective theory, information asymmetry and the signal transmission theory, the principal-agent theory, from the perspective of general theories and methods for the quality of accounting information of railway transport enterprise accountability and decision usefulness of two aspects; the three is the element flow and value flow of literature, combined with specific industry production process "element flow, value flow analysis framework of the material and value flow analysis. Based on the existing research results, try to answer the following questions: what kind of railway industry has a solid and non solid properties Have a special attribute? Technical and economic characteristics of the railway industry "railway resources flow - value flow" to reflect the value of Railway Assets and accounting information flow based on? What is the mechanism attributes of railway industry effect on the quality of accounting information and the realization path? Based on the "railway resources flow -- value stream", combined with the analysis of the railway industry the properties and production process, the accounting information generated in the process of railway transport as the main line, in accordance with the "railway industry attributes, resource value flow logic -- the quality of accounting information, adopting the research method of railway production and process based on the railway, the quality of accounting information resource flow, value flow mechanism, transmission mechanism inherent attribute and non inherent attribute of the railway of the quality of accounting information, accounting information quality and the railway transportation path optimization study, and for the Railway Association The transaction, asset specificity, freight income liquidation, studied four key areas of transportation cost of liquidation, the main conclusions are as follows: first, the railway industry characteristics of railway accounting information quality accountability and decision usefulness has a significant impact. The railway industry has a solid technical and economic characteristics, two attributes and non inherent attribute among them, the inherent attributes include network economy (economies of scale and scope), public welfare, asset specificity, natural monopoly, non inherent property including dispatching centralized clearing, financial accounting, accounting classification, budget management and other aspects. The industrial attributes of railway system environment influence railway accounting information production and the accounting rules deeply, so as to form the systemic and local effects on the railway to the quality of accounting information. In particular, China's railway industry and railway industry in accordance with the command scheduling The cost income settlement system specific accounting rules accounting had a significant impact on the quality of accounting information. Second, the paper constructs the system analysis of railway industry attributes of railway resources value flow, the quality of accounting information "mechanism, established the" railway resources flow, value flow of railway value flow and information flow of the transmission mechanism, "railway the resource value flow, accounting information, accounting information, the formation mechanism of" railway industry attributes, quality of accounting information, decision mechanism. Based on the production of railway transportation and process analysis, analysis of the public railway industry, large span and complex production process management of railway industry, the railway industry unified accounting system has the characteristics of the industry the railway industry accounting standards, system and mechanism of conduction and role of railway management affect the quality of accounting information. In third, the railway optimization includes the quality of accounting information: The establishment of railway production factors market (market price discovery), set up special asset market, improve the railway accounting standards, accounting rules and accounting practices; the optimization of accounting confirmation, measurement and report of each link; effectively strengthen the control environment, risk assessment, control activities, information and communication, monitoring and other elements of internal control; the use of cloud computing, big data and information system of accounting technology, so as to improve the authenticity of the railway, the relevance of accounting information, comparability, prudence, quality characteristics of accounting information transparency. Fourth, according to the railway related transaction, asset specificity, freight income liquidation, on four key areas of transportation cost liquidation that railway network the basic industries (Industry with Network Characteristics) is the inherent attributes affecting railway related transaction, asset specificity, freight income and cost of transportation liquidation accounting information quality The fundamental reason for improving the railway. The quality of accounting information, we should focus on solving the following problems: the principal operating mode of related transaction pricing unreasonable, information disclosure opaque; specific asset valuation are difficult, confirmation of intangible assets is not sufficient; freight in liquidation liquidation income of unreasonable price; cost accounting is relatively extensive, budget management there are problems such as earnings management. This paper established the "railway railway industry attribute resources value flow -- the quality of accounting information" mechanism system, explores the mechanism and path of the quality of accounting information of railway industry attributes and production engineering process based on the evaluation of our railway level of accounting information quality, provides a new perspective for China's railway industry to improve the quality of accounting information theory and practical operation system, provides theoretical support for the Chinese railway industry reform and the implementation of the national strategy.

【學位授予單位】：北京交通大學
【學位級別】：博士
【學位授予年份】：2017
【分類號】：F532.6;F530.68

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