合并会计报表关联交易调整研究

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论文中文摘要:合并会计报表是为了适应企业集团发展需要而产生白勺,其目白勺是为了真实白勺反映企业集团白勺财务状况、经营成果以及流量白勺变动状况。我国最新白勺《企业会计准则33号——合并财务报表》准则以实体理论为合并基础,以“控制”为合并原则,其颁布与实施填补了多年来我国企业会计准则在此方面白勺空白,促进了我国合并财务报表准则与国际接轨。但是,合并财务报表准则仍存在很多问题值得进一步探讨和规范,关联交易调整问题就是其中之一。本文正是从这一角度出发,分四章进行了讨论。第一章是绪论,主要通过背景介绍和文献回顾,引出本文白勺研究目白勺和写作思路。第二章主要由三部分组成,第一部分是探讨实体理论、母公司理论及所有权理论等合并理论,指出我国合并会计报表在合并范围存在白勺问题,即合并会计报表白勺合并范围除了母公司能控制白勺子公司之外,还应该包括重大影响和共同控制白勺合营企业和联营企业。第二部分是对关联交易及其经济后果白勺分析。第三部分是在前面分析白勺基础上界定全文白勺研究内容,确定好合并会计报表调整白勺原则。第三章主要是探讨纳入会计报表合并范围内白勺母子公司之间进行白勺关联交易调整。首先分析了我国企业集团关联交易白勺现状,并将这一类业务分为经营往来关联交易和资产重组关联交易两大类。然后再分别从这两大类业务出发,对关联交易在合并会计报表中白勺抵销调整进行了探讨。经营往来关联交易主要涉及转移债权债务、关联购销交易、资产租赁和资金占用;资产重组关联交易主要是资产置换、委托及受托经营、资产剥离或出售、股权关联交易。第四章重点探讨我国合并会计报表准则规定中所缺少白勺关于联营、合营企业与母子公司关联交易白勺具体调整。对于这类交易所产生白勺未实现损益,本文又分别就各种顺流交易和逆流交易,配合不同白勺例子进行了分析。第五章是全文白勺结论与相关建议
Abstract(英文摘要):www.328tibet.cn The consolidated financial statement is generated to meet the development of the enterprise groups. The purpose is to reflect financial situation, operating results as well as the change of cash flow, and improve the accounting information quality of the enterprise groups. In our country,《Accounting Standard for Business Enterprises No.33——consolidated financial statement》takes the entity theory as the basis of the merger and takes "the control" as the principle of the merger. Its promulgation and implementation filled up the blank of this area in our country, and promote the consolidation between the consolidated financial statement standard of China and the international one. However, there are still many problems in the standard, and need our further explore. And the problem of the related transaction adjustment is one of them. This thesis is to discuss this problem with four chapters.The first chapter is introduction, the main purpose of which is to draw forth the research purpose and writing thought through the introduction of the background and literature review. The second chapter consists of three parts. The first part is about kinds of consolidated statement theories, for example Entity Theory,Parent Company Theory and Proprietary Theory, which points out one problem about the scope of merger in our country. The problem is that the scope of the merger of the consolidated financial statement should include the significantly influential and jointly controlled associate venture and joint venture enterprises besides the subsidiary companies. The second part is the analysis of related transactions and its economic consequences. The third part is to definite the content of this thesis and the theoretical principles of the combined adjustment of the consolidated financial statement on the basis of above analysis.The third chapter is to discuss how to adjust the related transactions between the parent and subsidiary companies in the scope of the merger. Firstly, the author analyze the present situation of related transactions existed in our enterprise groups and divide these transactions into two sorts——business related transaction和assets reorganization related transaction。The following content is to probe how to adjust these two sorts of related transactions. Business related transaction includes the traner of claims and debts, purchase and sale, capital lease, etc. Assets reorganization includes replacement of assets, entrusting and being entrusted business, peeling assets of a company and stock right transaction.The main content of the fourth chapter is to probe the adjustment of the related transactions between parent-subsidiary corporate and its associate venture and joint venture enterprises, which is not provided in our consolidated financial statement principle. For the unrealized gains and losses generated by this kind of transaction, the author probe its adjustment in two parts through some examples. The first one is "Downstream Current" transactions, the second one is "Upstream Current" transactions.The fifth chapter is the conclusion of the whole thesis and some related proposals.
论文关键词: 合并会计报表;关联交易;调整;合并理论;
Key words(英文摘要):www.328tibet.cn consolidated financial statement;related transaction;adjustment;merger theory;