【作者】 吴晓东；

【导师】 杨棉之；

【作者基本信息】 安徽大学 ， 工商管理， 2012， 硕士

【摘要】 企业化经营事业单位是指以中国特色的社会主义制度、市场经济为前提,以科学管理、所有权与经营权相分离、企业经营,完善的监督体系为条件的新型事业单位。随着我国不断深化经济体制、经营结构等方面的改革,企业化经营事业单位肩负着重大科学项目、基础研究,社会公益、科教文卫等任务,在国民经济建设中发挥着重要作用,对增强综合国力,提高我国的地位也具有战略意义。事业单位企业化经营的二元治理结构,是我国体制改革的优良成果,是现代化进程中必然产物,是改革创新的结晶。企业化经营事业单位会计是以发生的各项经济业务为核算对象,记录、反映和监督单位预算执行过程及其结果的专业会计,采用的是《事业单位财务规则》、《事业单位财务制度》等规则制度,所辖的子公司及经营部分业务采用的是《企业会计准则》。合并财务报表理论主要有四种：即母公司理论、实体理论、当代理论和所有权理论,合并报表理论反映母公司和其全部子公司形成的整体财务情况、经营成果和现金流量,我国企业化经营事业单位合并报表采用的是母公司理论。企业化经营事业单位实际实行的会计制度为基础规范编制合并财务报表,先做好财务报表的转换工作,后纳入财务报表合并范围,以便全面完整反映合并整体经营成果、资产状况和现金流量水平,在不改变事业单位现行会计核算制度及财务报表体系的前提下,再进行企业化经营事业单位合并财务报表转换,通过企业财务会计与事业财务会计对应科目的转换,实现两种会计信息的对接,这决定了企业化经营事业单位在合并报表时复杂而独特的处理模式,即涉及到会计科目转换又涉及到会计制度的衔接,在事业单位会计制度向企业会计制度进行转变过程中,原有的一些财务、会计管理理念需要重新认识,有些财务、会计内容需要进一步完善和创新。企业化经营事业单位执行预算会计中的《事业单位财务制度》,由于数据来源的局限、报表数据实用性不强、分部报表质量低等原因,导致合并财务报表信息质量低下,信息失真等问题突出,本文站在企业化经营事业单位财务管理者的立场上,为了更好地提高同类单位合并报表信息质量,通过企业化经营事业单位合并报表信息披露的内容来分析存在的问题,并独立地提出相应改进措施。研究创新：(1)目前事业单位会计制度、核算准则、核算方法等理论研究全面且比较深入,但大多从事单一的会计核算内容方面研究,很少涉及到事业单位合并报表的研究,更无针对企业化经营事业单位合并报表信息质量专门研究,本文紧跟社会改革焦点,从多个角度针对企业化经营事业单位合并报表信息质量研究。(2)事业单位分类改革决定公布以来,引起社会、学界广泛关注和讨论,普遍认为事业单位分类改革可提高国家创新能力、社会竞争能力、科技水平、公益服务水平,但在改革的同时,就会更多地涉及到事业单位的合并、分立及解散,这样以来,企业化经营事业单位合并报表信息质量显得尤其重要,本文从现代企业会计制度角度去研究企业化经营事业单位合并报表信息质量的缺点,并独立地提出相应的改进措施。(3)提出企业化经营事业单位会计科目中“基金类”科目在合并报表中对信息质量不利影响,建议利用与企业会计科目相结合的方法对合并报表信息质量进行改进。近些年来,反映合并集团综合业绩的合并财务报表越来越受到重视,本文从企业化经营事业单位合并财务报表固有的特征出发,结合本单位的具体现状,分析了合并报表编制和信息披露的主要问题,在此基础上,对提高我国企业化经营事业单位合并报表信息质量提出相应的建议,具体内容如下；首先,对我国企业化经营事业单位做了详细的阐述,说明了我企业化经营事业单位会计核算依据及主要特点。其次,论述了合并报表理论主要内容及企业化经营事业单位合并报表信息披露内容、质量标准。再次,分析了我国企业化经营事业单位合并报表存在的问题。最后,对存在的问题提出了相应的建议,并得出结论：在明确理论基础的前提下,注重理论与实务相结合,及时总结报表合并有益的经验,并解决实际问题,以提高企业化经营事业单位合并报表信息质量。更多还原

【Abstract】 Entrepreneurial management of institutions is a new form of socialist market economy in China, which is the main form of companies and has clear property rights, power and responsibility, and scientific management.Entrepreneurial management of institutions, charged with the task of scientific and technological research, as well as equipment, prototype and small batch production, plays an important role in the national economy, it has strategic significance to enhance overall national strength, and improve our country status, The entrepreneurial management of institution binary structure is the excellent results of structural reform, it is the inevitable product of the modern enterprise system, and is the innovative crystalline with characteristics socialism Chinese, the accounting objects of Entrepreneurial management institution is based on the occurrence of the economic business. It records and supervises and reflects the process of budget implementation.There are four choices of merger theories for the preparation of the consolidated financial statements:the parent company theory, physical theory, contemporary theory and theory of ownership. There are two methods to choose from ownership, the purchase method and the interests pooling method. Theory of the consolidated financial statements reflects the parent company and all its subsidiaries overall financial situations, operating results and cash flows. At present, the parent company theory is used for the consolidated financial statements of entrepreneurial institutions.Improvement information quality of consolidated financial statements of entrepreneurial institutions aims at investment the decision prediction economic control, and results evaluation. Next to realize relevance, credibility, importance, understandability, comparability and consistency. At last, safeguarding the economic interests of states the investor (such as the preservation of the national capital from infringement, and increasing as the sole capability of the state capital), to provide useful information for national macroeconomic regulation and control. Information users of the consolidated financial statements are:the State-owned Assets Management Committee, the higher of sector, the Board of Supervisors, the Audit Commission and other agencies.Consolidated financial statements get more and more attention financial statements reflect the consolidated results of the enterprise group. This paper analyzes the main problems present in the consolidated statements and information disclosure, and to propose appropriate recommendations to improve the information quality of consolidated financial statements of commercial management institutions更多还原