【作者】 戴德明； 毛新述； 姚淑瑜；

【Author】 Dai Deming Mao Xinshu Yao Shuyu

【机构】 中国人民大学商学院会计系；

【摘要】 本文的研究目的在于通过合并报表和母公司报表的比较来探讨合并报表的有用性。研究得出,按照现行会计惯例编制的合并报表在预测集团经营成果和现金流量方面并没有显著优于母公司报表。在分析上市公司的综合财务状况和偿债能力方面,母公司报表可以提供显著的增量信息。本文认为,要提高合并报表的有用性、更好地满足报表使用者的信息需求,就必须改进现行母公司对子公司权益投资的会计处理方法和合并报表的编制方法,而新会计准则(2006)的实施将有助于这一目标的实现。更多还原

【Abstract】 This paper discusses the usefulness of the Consolidated statements.We examine the predictive value of the consolidated statements and the parent company statements which are both required to disclose for the listed firms in China,and the parent company statements’ role in financial analysis.We conclude there is no clear evidence that the consolidated statements is superior to the parent company statements in predicting the future performance and operating cash flows,but the parent company statements can provide significant incremental information in analyzing comprehensive financial position and solvency risk.Finally,we provide some suggestion about how to improve the preparing of the consolidated statements,and how to achieve complementarity of the consolidated statements and the parent company statements.更多还原