公众公司财务报告架构研究

【作者】 方红星；

【导师】 刘明辉；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 博士

【摘要】 作为公司对外披露信息的主要手段,财务报告在维系公司制度、支撑资本市场有效运作进而优化资源配置等方面起着至关重要的作用。财务报告作为公司制度和资本市场的一项重要机制,其本身并不是孤立、片面的。尤其是在社会分工日益细密、法律制度渐趋完善、理论研究不断深入、实践发展日新月异的今天,围绕着公司财务报告已经形成了一系列涉及面广、内容复杂的长链条、多环节的制度安排。从这种意义上讲,透过一个广阔的视角对公司财务报告架构进行全面、综合的研究和分析,其必要性不言而喻。本文就是以此为出发点而渐次展开的。 本文的研究思路是围绕着公众公司财务报告架构这条主线展开的。本文首先从新制度经济学和资本市场效率理论两个方面为本文的研究找到理论支撑,紧接着从现实世界中的财务报告失败问题中发现全球公众公司财务报告方面的制度缺陷;然后将其提炼和归结为公众公司财务报告架构问题,并界定公众公司财务报告架构的基本概念;接下来针对公众公司财务报告架构的核心要件及其相互关系、公众公司财务报告架构的模式和决定因素、公众公司财务报告架构的演进规律以及一些重要的相关问题进行分析;最后针对中国公众公司财务报告架构进行应用研究,并提出对策建议。 本文共8章,各章的基本内容如下: 第1章“导论”,主要交代本文的研究背景与动因,界定本文主题中涉及的关键概念与范围,介绍本文的基本思路、研究方法与内容结构,指出本文的积极探索与主要局限。 第2章“公众公司财务报告架构:概念整合与重新解构”,从对公众公司财务报告供应链和公众公司财务报告价值链的研究入手,进行概念整合,提出“公众公司财务报告架构”的基本概念,并对其进行重新解构,廓清其核心要件及其内在联系。 第3章“公众公司财务报告架构的核心要件分析(上)”,开始针对公众公司财务报告架构的核心要件展开深入探究和论述,包括:公众公司财务报告的法律结构与监管制度,以及公众公司治理机制和内部控制的财务报告方面。更多还原

【Abstract】 As the main means of company’s external information disclosure, financial reporting play a vital role in maintaining corporate systems, supporting efficient operating of capital markets, and then optimizing resources allocation. Being an important mechanism of corporate systems as well as capital markets, financial reporting is not isolated and one-sided itself. Especially nowadays, as social division of labor becoming more and more meticulous, legal systems improving increasingly, theoretical researches going deeper and deeper, and practices developing constantly, a series of extensive, complicated institutional arrangements with long chains and multiple links regarding company financial reporting have emerged. In this sense, it’s very important and necessary to conduct overall and comprehensive researches and analyses on company financial reporting regime from a broad perspective. Keeping these as points of departure, mis dissertation opens up step by step.This dissertation focuses on public company financial reporting regime, and takes it as the core clue of researches. Firstly, it finds theoretical supports form the new institutional economics and capital efficiency theory, then recognizes the institutional defects of global public financial reporting systems basing on the financial reporting failures in the real world. It concludes these questions into public company financial reporting regime, and defines its basic concept It then analyzes the core elements and their relationships, the models and determinants, the evolutional theory and other important related issues of public company financial reporting regime. Lastly, it takes practical researches on Chinese public company financial reporting regime, and presents some reform proposals.It consists of eight chapters, the main contents are as follows:Chapter 1 "Introduction", accounts for the research background and reasons of this dissertation, defines the key concepts and scope therein, introduces the basic train of thought, research methods, and the structure of contents, and shows the positive explorations and main limitations of this dissertation.Chapter 2 "Public Company Financial Reporting Regime: Conceptual Integration and Re-decomposition", integrates the concept through analyses on public company financial reporting supply chain and value chain, raises and explains the basic concept of "public company financial reporting regime", and then re-decomposes it, clarifies its core elements and their internal relationships.Chapter 3 "Analyses on Core Elements of Public Company Financial Reporting Regime (I)", begins exploring and analyzing the core elements of public company financial reporting regime. It includes the legal structure and regulative institutions of public company financial reporting regime, and the financial reporting aspects of public company governance mechanism and internal control.Chapter 4 "Analyses on Core Elements of Public Company Financial Reporting Regime (IT)", continues exploring and analyzing the core elements of public company financial reporting regime. It includes the public financial reporting standards, the auditing systems of public company financial reporting, and the disclosure, analysis and interpretation mechanism of public company financial reporting.Chapter 5 "Determinant Theory of Public Company Financial Reporting Regime", conducts international comparison and classification of public company financial reporting regime, and then summarizes and refines the typical paradigms of public company financial reporting regime, and analyzes and induces the determinants of public company financial reporting regime and their functions.Chapter 6 "Evolutional Theory of Public Company Financial Regime", uses the basic theory and analytical framework of path dependence and institutional competition in institutional economics and evolutional economics, brings up the path dependence theory and institutional competition theory on the evolution of public company financial reporting regime, and thereupon analyzes and expounds the evoluti更多还原