本文選題：其他綜合收益 + 信息披露��； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：2006年2月15日,我國財(cái)政部發(fā)布了新的《企業(yè)會(huì)計(jì)準(zhǔn)則一基本準(zhǔn)則》,其中首次將資產(chǎn)負(fù)債觀作為理論基礎(chǔ)之一。這一舉措證實(shí)了我國企業(yè)會(huì)計(jì)準(zhǔn)則與國際財(cái)務(wù)報(bào)告準(zhǔn)則(InternationalFinancial Reporting Standards)趨同。資產(chǎn)負(fù)債觀下的會(huì)計(jì)交易處理辦法,與傳統(tǒng)的收入費(fèi)用觀不同,其中,在資產(chǎn)負(fù)債觀下,計(jì)算企業(yè)收益的方法,是直接從資產(chǎn)和負(fù)債的角度出發(fā),通過期初期末變動(dòng)數(shù)額計(jì)算出企業(yè)收益。2009年6月,我國財(cái)政部在《企業(yè)會(huì)計(jì)準(zhǔn)則解釋第3號(hào)》(財(cái)會(huì)[2009]8號(hào)),對(duì)一些會(huì)計(jì)項(xiàng)目做出了改進(jìn),其中,第一次介紹了“其他綜合收益”的概念,并且規(guī)定企業(yè)在其利潤表、所有者權(quán)益變動(dòng)表中披露綜合收益和其他綜合收益總額,并且要在財(cái)務(wù)報(bào)表附注中披露更為具體的其他綜合收益內(nèi)容。同年12月,財(cái)政部詳細(xì)規(guī)定了財(cái)務(wù)報(bào)表附注中披露其他綜合收益的格式與內(nèi)容,具體體現(xiàn)在《財(cái)政部關(guān)于執(zhí)行會(huì)計(jì)準(zhǔn)則的上市公司和非上市公司企業(yè)做好2009年年報(bào)工作的通知》(財(cái)會(huì)[2009]16號(hào))中。但是從我國上市公司披露其他綜合收益信息的實(shí)際情況來看,由于其他綜合收益具體項(xiàng)目的認(rèn)定標(biāo)準(zhǔn)還有混淆之處,企業(yè)對(duì)其他綜合收益信息不夠重視等原因,使得上市公司在披露其他綜合收益的過程中出現(xiàn)很多問題。 基于以上的原因,本文作者參考現(xiàn)有文獻(xiàn),研究其他綜合收益的概念、定義、范圍、披露要求等,設(shè)計(jì)了一套其他綜合收益信息披露質(zhì)量的評(píng)價(jià)體系,手工收集深市A股主板上市公司2012年年報(bào),對(duì)其進(jìn)行其他綜合收益信息披露質(zhì)量的評(píng)價(jià),根據(jù)評(píng)價(jià)結(jié)果分析上市公司自身披露其他綜合收益信息的質(zhì)量,以及對(duì)比不同公司在披露其他綜合收益信息時(shí)的質(zhì)量優(yōu)劣,并結(jié)合案例分析法,選取典型案例深入分析上市公司在披露其他綜合收益過程中出現(xiàn)的具體問題,如：表間數(shù)據(jù)不相等、其他綜合收益項(xiàng)目不符合規(guī)定,并從案例公司本身引入對(duì)其所處行業(yè)的其他綜合收益信息披露質(zhì)量的研究,進(jìn)而為我國上市公司提高其他綜合收益信息披露質(zhì)量建言獻(xiàn)策。 全文主要分為六個(gè)部分： 第一章,導(dǎo)論。本章旨在闡明論文選題的研究背景及意義,并說明研究的內(nèi)容和方法,畫出文章框架圖,提出文章的預(yù)期創(chuàng)新與不足。 第二章,文獻(xiàn)綜述。本章通過對(duì)會(huì)計(jì)信息質(zhì)量評(píng)價(jià)、其他綜合收益兩種領(lǐng)域的論文進(jìn)行研究,梳理了國內(nèi)外學(xué)者在這兩類議題上的研究思路、內(nèi)容、成果等,并對(duì)現(xiàn)有的文獻(xiàn)進(jìn)行總結(jié)和評(píng)價(jià)。 第三章,相關(guān)理論概述。本章首先對(duì)會(huì)計(jì)信息披露質(zhì)量評(píng)價(jià)、其他綜合收益的涵義等進(jìn)行界定,理清后文關(guān)鍵名詞的概念范疇。然后介紹了資產(chǎn)負(fù)債觀理論、信息不對(duì)稱理論。 第四章,其他綜合收益信息披露的現(xiàn)狀分析與質(zhì)量評(píng)價(jià)。本章主要有以下兩點(diǎn)內(nèi)容：1、手工收集深市A股主板460家上市公司2012年年報(bào),對(duì)218家其他綜合收益信息披露不符合規(guī)定的上市公司的疑似問題進(jìn)行分析。2、筆者設(shè)計(jì)了一套其他綜合收益信息披露質(zhì)量的評(píng)價(jià)體系,將上述上市公司進(jìn)行評(píng)價(jià)打分,按照評(píng)價(jià)結(jié)果,將上述公司分為“優(yōu)秀”、“良好”、“一般”、“較差”、“很差”五個(gè)等級(jí),并從縱向、橫向兩個(gè)角度分析評(píng)價(jià)結(jié)果。 第五章,綜合案例研究。本章按照第四章的評(píng)價(jià)結(jié)果,從“優(yōu)秀”、“良好”、“一般”、“較差”、“很差”五個(gè)等級(jí)各選取一個(gè)案例分析該上市公司其他綜合收益信息的披露,直觀的反映上市公司在其他綜合收益信息披露方面存在的問題,借由案例公司本身的分析,引入其所處行業(yè)的其他綜合收益信息披露質(zhì)量的分析,評(píng)價(jià)行業(yè)整體的披露質(zhì)量優(yōu)劣。 第六章,結(jié)論與啟示。本章根據(jù)深市A股主板上市公司的其他綜合收益信息披露質(zhì)量的評(píng)價(jià)結(jié)果,得出結(jié)論,并提出相應(yīng)的建議,最后提出了研究局限、研究的后續(xù)展望。 本文中筆者設(shè)計(jì)了一套其他綜合收益信息披露質(zhì)量的評(píng)價(jià)體系,選取了深市A股主板上市公司2012年年報(bào)作為樣本來源,從評(píng)價(jià)結(jié)果來看,深市A股主板223家上市家公司披露的其他綜合收益信息數(shù)據(jù)誤差較大,披露格式非常混亂。這也顯示出企業(yè)在執(zhí)行新會(huì)計(jì)準(zhǔn)則的過程中,仍然對(duì)其他綜合收益的披露要求以及相關(guān)規(guī)定具有較大的疑惑和誤解。主要的問題包括：1、沒有完全掌握準(zhǔn)則中對(duì)其他綜合收益信息披露格式的要求；2、利潤表、所有者權(quán)益變動(dòng)表、財(cái)務(wù)報(bào)表附注之其他綜合收益的數(shù)據(jù)有誤差；3、沒有對(duì)其他綜合收益信息進(jìn)行簡要的文字說明,無從考證數(shù)據(jù)的真實(shí)性。出現(xiàn)這些問題的主要原因是：1、上市公司內(nèi)部忽視其他綜合收益信息披露的重要性；2、會(huì)計(jì)師事務(wù)所和注冊會(huì)計(jì)師對(duì)其他綜合收益信息披露缺乏重視,在審計(jì)的過程中,忽視對(duì)其他綜合收益信息的檢查；3、會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)在推行其他綜合收益信息的方面,還有不完善的地方,對(duì)上市公司內(nèi)部、注冊會(huì)計(jì)師都缺乏正確的指引,使他們認(rèn)為其他綜合收益信息的披露是否正確,不影響財(cái)務(wù)報(bào)表的公允表達(dá)。針對(duì)這些問題,筆者提出以下政策建議：1、提高財(cái)務(wù)人員專業(yè)素質(zhì)；2、加強(qiáng)對(duì)其他綜合收益項(xiàng)目的宣傳；3、正確定義其他綜合收益；4、設(shè)置其他綜合收益會(huì)計(jì)科目；5、對(duì)其他綜合收益信息進(jìn)行簡要文字說明。 本文可能的創(chuàng)新之處為：(1)設(shè)計(jì)一套其他綜合收益信息披露質(zhì)量的評(píng)價(jià)體系,運(yùn)用這個(gè)評(píng)價(jià)體系的結(jié)果來衡量我國上市公司其他綜合收益信息的披露質(zhì)量。從橫向、縱向的角度出發(fā),分析不同的上市公司在披露其他綜合收益時(shí)出現(xiàn)的問題。(2)通過上述評(píng)價(jià)指標(biāo)體系的結(jié)果,選擇多個(gè)案例進(jìn)行分析,對(duì)上市公司其他綜合收益信息的披露質(zhì)量進(jìn)行分析,包括：格式,金額,文字說明等。能夠直觀反映上市公司在實(shí)際工作中,披露其他綜合收益信息出現(xiàn)的問題。 本文的不足之處為：(1)筆者設(shè)計(jì)的其他綜合收益信息披露質(zhì)量的評(píng)價(jià)體系,在無法獲知各個(gè)評(píng)價(jià)指標(biāo)權(quán)重時(shí),采取了每個(gè)項(xiàng)目同樣重要的想法,使得該評(píng)價(jià)體系具有主觀局限性,不能成熟地評(píng)價(jià)各個(gè)上市公司其他綜合收益信息的披露質(zhì)量。因此得出的結(jié)論具有一定的局限性。(2)本文對(duì)樣本案例(深市A股主板上市公司2012年年報(bào))進(jìn)行其他綜合收益信息披露質(zhì)量評(píng)價(jià)時(shí),對(duì)于披露問題的種類界定,是基于筆者個(gè)人的理解,難免會(huì)因?yàn)橹饔^原因?qū)е路治鼋Y(jié)果出現(xiàn)一定的缺陷。
[Abstract]:In February 15, 2006, the Ministry of finance of China issued a new "basic principle of accounting standards for enterprises", which for the first time considered the concept of assets and liabilities as one of the theoretical basis. This measure confirmed the convergence of Chinese enterprise accounting standards and the international financial reporting standards (InternationalFinancial Reporting Standards). The method is different from the traditional view of income and expense. In the view of assets and liabilities, the method of calculating the income of the enterprise is directly from the angle of assets and liabilities, and the income of the enterprise is calculated by the amount of the change in the late period of the period of.2009. The Ministry of finance of our country is in the accounting standards of enterprise accounting No. third > (accounting [2009]8) and some accounting items. For the first time, the concept of "other comprehensive income" was introduced, and the company disclosed the total income and other comprehensive income in its profit statement, the change table of owner's equity, and should disclose more specific comprehensive income content in the notes to the financial statements. In December of the same year, the Ministry of Finance detailed the regulations. The form and content of the disclosure of other comprehensive income in the notes to the financial statements is embodied in the notice > ([2009]16) of the 2009 annual report of the listed companies and non-listed company enterprises of the Ministry of Finance on the implementation of the accounting standards. There are some confusion in the identification standard of his comprehensive income specific project, and the reasons for the lack of attention to other comprehensive income information make the listed companies have a lot of problems in the process of disclosing other comprehensive income.
Based on the above reasons, the author, referring to the existing literature, studies the concept, definition, scope and disclosure requirements of other comprehensive income, designs a set of evaluation system for the quality of information disclosure of other comprehensive income, and manually collects the annual report of the listed company of A shares of Shenzhen Stock Market in 2012 to evaluate the quality of other comprehensive income information disclosure. According to the evaluation results, the quality of the listed companies' disclosure of other comprehensive income information is analyzed, and the quality of the different companies in the disclosure of other comprehensive income information is compared, and the case analysis method is used to analyze the specific problems of the listed companies in the process of disclosing other comprehensive income, such as the data between the listed companies. Not equal, other comprehensive income projects do not conform to the regulations, and from the case company itself introduce the quality of information disclosure of other comprehensive income in its industry, and further improve the quality of information disclosure of other comprehensive income for listed companies in China.
The full text is divided into six parts:
Chapter 1, introduction. This chapter aims to clarify the background and significance of the research on the topic, and explain the contents and methods of the research, draw the frame of the article, and put forward the expected innovation and deficiency of the article.
The second chapter, literature review. Through the research on the quality evaluation of accounting information and other two fields of comprehensive income, this chapter combs the research ideas, contents and achievements of the scholars at home and abroad on these two topics, and summarizes and evaluates the existing literature.
This chapter first defines the quality evaluation of accounting information disclosure, the meaning of other comprehensive benefits, clarifies the concept category of the key nouns in the later text, and then introduces the theory of assets and liabilities and the theory of information asymmetry.
The fourth chapter, the present situation analysis and quality evaluation of other comprehensive income information disclosure. This chapter mainly has the following two points: 1, manual collection of the 2012 annual report of 460 listed companies of the Shenzhen A share board, analysis of the suspected problems of listed companies which are not in conformity with the provisions of 218 other comprehensive income information disclosure, and the author designs a set of other comprehensive. The evaluation system of the quality of information disclosure is divided into five categories: "excellent", "good", "good", "general", "poor" and "very poor", and the results are analyzed from two angles in the vertical and horizontal angles.
The fifth chapter, comprehensive case study. According to the evaluation results of the fourth chapter, this chapter selects one case from "excellent", "good", "general", "poor" and "very poor" to analyze the disclosure of the other comprehensive income information of the listed company, which directly reflects the existence of the market companies in the information disclosure of other comprehensive income. By analyzing the case itself, the paper introduces the analysis of other comprehensive income information quality of the industry, and evaluates the overall quality of the disclosure of the industry.
The sixth chapter, the conclusion and the inspiration. This chapter draws the conclusion according to the evaluation results of the quality of information disclosure of other comprehensive income of the listed company of A shares in Shenzhen stock market, and puts forward the corresponding suggestions. Finally, it puts forward the limitations of the research and the follow-up prospect of the research.
In this paper, the author designs a set of evaluation system for the quality of information disclosure of other comprehensive income, and selects the 2012 annual report of the A share listed company of Shenzhen stock market as a sample source. From the evaluation results, the information data of other comprehensive income disclosed by the 223 listed companies in the Shenzhen stock market A shares are relatively large and the disclosure format is very chaotic. This also shows that the disclosure format is very chaotic. In the process of implementing the new accounting standards, the enterprises still have great doubts and misunderstandings about the disclosure requirements and relevant regulations of other comprehensive income. The main problems are as follows: 1, there is no complete mastery of the requirements for the disclosure format of other comprehensive income information; 2, the profit statement, the change table of the owner's equity, and the notes to the financial statements. There are errors in other comprehensive income data; 3, there is no brief description of other comprehensive income information, and the authenticity of the data is not available. The main reasons for these problems are: 1, the importance of ignoring the disclosure of other comprehensive income information within the listed companies; 2, accounting firms and CPA for other comprehensive collection. In the process of auditing, the disclosure of interest information is lack of attention, and in the process of auditing, the inspection of other comprehensive income information is ignored. 3, there are still imperfect places in the implementation of other comprehensive income information by the accounting standards enacting institutions. There is no correct guidance for CPA within the listed companies to make them think of the disclosure of other comprehensive income information. Whether it is correct or not, do not affect the fair expression of financial statements. In view of these problems, the author puts forward the following policy suggestions: 1, improve the professional quality of the financial personnel; 2, strengthen the publicity of other comprehensive income projects; 3, correctly define other comprehensive income; 4, set up other comprehensive income accounting subjects; 5, on other comprehensive income information to be simplified. A text description.
The possible innovations of this paper are as follows: (1) to design a set of evaluation system for the quality of information disclosure of other comprehensive income, and to use the results of this evaluation system to measure the quality of disclosure of other comprehensive income information of Listed Companies in China. From the horizontal and vertical perspective, this paper analyzes the emergence of different listed companies in the disclosure of other comprehensive income. (2) through the results of the above evaluation index system, we choose a number of cases to analyze the quality of the disclosure of the other comprehensive income information of the listed companies, including the format, the amount, the text description and so on. It can directly reflect the problems that the listed companies show in the actual work and the appearance of other comprehensive income information.
The inadequacies of this paper are as follows: (1) the evaluation system of the quality of information disclosure of other comprehensive benefits designed by the author has taken the same important idea of each project when it is unable to gain the weight of each evaluation index. It makes the evaluation system have a subjective limitation and can not mature to evaluate the disclosure of the other comprehensive income information of the listed companies. Quality. Therefore, the conclusion has certain limitations. (2) in this paper, when the sample case (the 2012 annual report of the listed company of A shares of the Shenzhen stock market in Shenzhen) is evaluated for the quality of information disclosure of other comprehensive income, the definition of the types of disclosure is based on the personal understanding of the author, and it is difficult to avoid the result of the analysis because of the subjective reasons. Defects.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F233

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