合并财务报表合并范围准则的完善与监管
首发时间:2012-11-26
摘要:合并财务报表是当今国际公认的会计难题之一,它既是一个复杂的会计操作难题,也是在理论界备受争议的论题。而在所有的合并财务报表问题中,合并范围作为最基本的问题之一,始终是会计学界讨论的热点。提高合并财务报表信息的可靠性和相关性,为企业集团的利益相关者和投资者提供高质量的财务信息,对合并报表合并范围准则的完善与监管的研究具有重要的现实意义。本文在总结了我国新准则合并范围发展变化的基础之上,分析了利用合并范围变更进行盈余管理的会计操纵空间,并据此对完善合并范围准则,加强政府监管,以防范企业以合并范围为工具进行会计操纵提出建议。
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The Advice and Regulation on Accounting Standards Related to Combination Scope
Abstract:The problem on consolidated financial statements is among today's globally recognized accounting problems. It is not only a complex problem on accounting practices, but also a controversial topic in theoretical area. Among the problems related to consolidated financial statements, the judgement of combination scope which is one of the most fundamental questions is always a hot topic in accounting academics area. To prevent the parent company from adjusting benefits by changing the combination scope, improve the reliability and relevance of consolidated financial statements and provide high-quality information for the group's shareholders and investors, research on the supervision of the scope of consolidated financial statement is of practical significance. This paper,which is based on the analysis of new guidelines changes on combination scope, summarizes the methods of changing scope to manage earnings manipulation, and accordingly makes recommendations to improve accounting standards and government regulation, to prevent the combination scope from becoming a tool to accounting manipulation.
Keywords: Consolidated accounting Changes in accounting standards Combination scope Accounting manipulation
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