【作者】 张哲；

【导师】 曲晓辉；

【作者基本信息】 厦门大学 ， 会计学， 2009， 硕士

【副题名】经济危机环境下的新进展及新问题

【摘要】 合并财务报表问题被称为财务会计四大难题之一,近年来引起学术界的广泛关注。同时,由于世界范围内企业集团化进程加快,实务中企业合并现象层出不穷,急需有完善的准则和规范作指导。美国“安然事件”以及本次波及全球的经济危机中雷曼兄弟破产等一系列案例背后是深层次的公司治理机制问题,但会计准则特别是合并财务报表准则的缺陷却是这些问题未能被市场及时发现而最终无法挽救的一个制度性原因。可见,合并范围直接影响合并财务报表信息的完整性和有用性,正确界定合并范围是编制合并财务报表的重要前提条件。然而,合并财务报表编制范围的确定是充满争议的,国际会计准则理事会(IASB)作为国际准则制定机构就合并程序和方法、合并理论走向等方面已经与美国财务会计准则委员会(FIASB)基本达成了一致意见,至今却都没有制定出最终的统一的合并财务报表准则。在此次经济危机中暴露出的资产负债表外实体的合并问题引起了广泛关注,高质量的统一的合并财务报表准则的制定成为监管机构以及准则制定机构的共同呼声。本文以合并范围为研究对象,首先对合并理论和控制权问题进行了研究,勾勒出了合并范围确定的框架,即以实体理论为基础,以实质性控制权为判断标准。进而,对美国、国际和我国关于合并范围确定的具体规定进行了比较研究,探讨了实质性控制权是否存在以及应如何界定。之后,本文回顾了近年来对合并范围提出最大挑战的问题——特殊目的实体问题,并且讨论了这个问题在此次经济危机中的表现以及国际会计准则理事会的回应。最后,提出了对构建我国合并范围相关准则的建议。更多还原

【Abstract】 Issue of consolidated financial statements is acknowledged as one of the four major difficult problems internationally, which has caused extensive attention from the academic community in recent years. Meanwhile, since the worldwide progress of group development for enterprises has accelerated, problems in business merger and acquisition practice is kept emerging, calling for sophisticated standards and regulations. Although the main problems underlying the bankruptcy of Enron in 2002 and a bunch of the biggest investment banks during the recent financial crisis, such as Lehman, rooted deeply in their corporate governance mechanisms, defects in accounting standards, especially standards on consolidated financial statements, should be blamed as one of the fundamental factors, which covered up these problems from the market until the explosion of negative effects and bankruptcy in the end. Therefore, consolidation scope directly influences the completeness and usefulness of financial information in the consolidated financial statements and proper determination of consolidation scope is an essential prerequisite of the preparation of consolidated financial statements. However, determination of consolidation scope is full of controversy. International Accounting Standard Board(IASB), the international standard setter, has basically reached consensus on consolidation process, consolidation method, and consolidation theory with Financial Accounting Standard Board(FASB), yet, has not issued a consistent final standard on consolidated financial statements so far. As a result of the extensive attention drawn by the issue of off-balance sheet entities’ consolidation which emerged during the lately economic crisis, a single standard of high quality on consolidated financial statements has become the common demand of regulators and accounting standard setters.This paper takes consolidation scope as its research object. Through analysis of theories on consolidated financial statements and control, it sets out the basic framework of consolidation scope determination, that is, consolidation scope should be determined on the basis of entity theory using effective control as the criterion. And then, through comparison of the specific regulations on consolidation scope issued by IASB, FASB, and China Ministry of Finance, this paper discusses how to define the situation when effective control exists. After that, this paper reviews the development of special purpose entity in recent years, which constitutes the most challenging problem in the field of consolidation scope determination, its exacerbation during recent financial crisis, and IASB’s responses to this problem(ED 10). Constructive suggestions on how to establish the systematic standards on consolidation scope determination are given in the end of this paper.更多还原