【作者】 张希虹；

【导师】 周华臣；

【作者基本信息】 东北林业大学 ， 会计学， 2002， 硕士

【摘要】 建立现代企业制度是深化国有企业改革的目标，公司制是当前广泛探索的模式之一。近几年，一部分试点国有企业经过改组，调整经营主线，资产剥离后成功上市并取得了显著的经济效益。随着试点工作的逐步推开，有关政策、规范大量出台，国有企业改制上市前规范的会计资料如何科学合理提供给使用人，成为当前亟待解决的技术性难题。 对于企业改制上市需提供的会计资料，法律、法规有强制性要求。如提供上市前3年的会计报告。由于过去国有企业的一大特征是“企业办社会”，政企职责不分，国企改制必然涉及资产剥离，把应当由社会承担的事项及相关资产剥离出去。这样，改制后上市企业不能直接提供原母体公司的会计资料，因为此时上市企业的资产、负债及权益状况经过剥离后有了非常大的变动，不具备有关法规要求的上市前3年的会计报表，实务中解决的方法是模拟编制，即编制模拟会计报表。 但是，目前模拟会计报表的编制是各事务所和企业各行其是，缺乏统一、合理和强制的规范和指南，从而造成会计资料缺乏可比性，经常偏离实际，粉饰企业业绩现象严重，不能真正反映改制后企业的未来盈利趋势。从而使这些资料的可用价值大打折扣。 大量学者在“模拟会计报表”编制方面进行了广泛而有意义的研究，取得了很大的成绩。本文主要在总结已有的理论与经验的基础上，对模拟会计报表的理论基础、信息质量、编制假设、编制原则及具体的体系构建方面作进一步探索，以期能提出一套完整、合理和且具可行性的方法。更多还原

【Abstract】 Establishing modern enterprise system is the aim of deepening state-owned enterprise reform. Company system is one of the most widely probe model at present. In recent years, lots of experimental state-owned enterprise go through, adjust manage fashion, property exfoliate, go on market, and gained notable economic benefits. With the experimental work, spread out step by step . lots of concern policy , standard appear publicly. How to scientific and national supply the standard accounting data before state-owned enterprise listed to the user, is the most eagerly to solve problem with technical nature and difficulty.For enterprise go on market, must supply accounting data, law, code and concern force demand. For example: supply the accounting report for go on market three years ago. In the past the enterprise’s main characteristic is "enterprise conduct (another) society". The enterprise and government can’t divide their own duty. State-owned enterprise convert must involve property management, put some duties which society must assume and concern property away. In this case, the enterprise which has gone on market can’t supply originally matrix company’s accounting data directly. Because at this time, these enterprise’s property, debt, rights and interests condition, have changed extraordinary after property exfoliate, didn’t possess concern code, request accounting forms for reporting. In reality, the solve way is supply imitate weave and weave imitate accounting forms for reporting.But, imitate weave accounting forms for reporting is now short of unify, reasonable force standard and guide, also did by the general affair offices and enterprises themselves. So these accounting data are short of compare, often deviate reality, gloss over these enterprise’s achievement badly, can’t genuine reflect enterprise’s future profit trend, so these data’s available value discounted.Lots of scholar have researched "imitate accounting forms for reporting’s weave" Had gained successfully achievement. This article is summed up by exist theory and experience make further explore on imitate accounting forms for report’s basic of theory, information’s quality, weave assume, weave principle and concrete system component, in the hope of establish a suit of complete, rational and feasibility ways.更多还原