1、目 录第一章 绪 论11.1 上司公司财务会计报告概述11.1.1 上司公司的内涵11.1.2 财务会计报告的内容11.1.3 上司公司财务会计报告的内容11.2 本文的研究背景、目的和意义21.2.1 本文的研究背景21.2.2 我国上市公司财务会计报告有关问题理论探讨的目的31.2.3 船舶行业上市公司财务会计报告实证分析的原因和意义41.3 本文的主要研究工作及创新点51.3.1 本文的主要研究工作51.3.2 本文的创新点61.4 本章小结9第一部分 我国上市公司现行财务会计报告有关问题的理论探讨10第二章 财务会计报告要素概念框架及其项目设置有关问题探讨102.1 资产负债表要素概念
2、框架及其项目设置的有关问题112.1.1 “递延税款”问题112.1.2 “八大资产减值准备”问题132.2 损益表要素概念框架及其项目设置的有关问题202.2.1 “利息费用”问题202.2.2 “营业外收入”问题222.3 本章小结24第三章 财务会计报告信息失真有关问题探讨253.1 无意失真的原因探析：会计的不确定性与模糊性的对比研究263.1.1 不确定性与模糊性内涵的比较263.1.2 不确定性与模糊性产生原因的比较273.2 降低不确定性与模糊性的策略293.2.1 降低不确定性的策略293.2.2 降低模糊性的策略293.2.3 两者都可采取的策略303.3 故意失真的原因探析
3、：财务会计报告粉饰的博弈论分析313.3.1 财务会计报告粉饰的内涵313.3.2 上市公司与政府监管部门之间的博弈论分析313.4 防范财务会计报告粉饰的策略343.4.1 上市公司自身应完善的措施343.4.2 政府监管部门应采取的措施363.4.3 其他利益相关者可采取的措施393.5 本章小结41第四章 合并会计报表有关问题探讨424.1 合并会计报表中两个现行做法的质疑424.1.1 企业集团内部应收帐款计提的坏帐准备的抵销424.1.2 企业集团内部一方商品出售给另一方作为固定资产的业务处理444.2 合并会计报表所得税问题454.2.1 内部销售及存货中未实现内部销售利润的抵销4
4、64.2.2 内部固定资产交易的抵销474.3 本章小结51第二部分 船舶行业上市公司财务会计报告实证分析52第五章 船舶行业上市公司财务状况综合评价：因子分析法应用的实证研究545.1 因子分析的基本数学原理 46 545.2 实证研究555.3 本章小结62第六章 船舶行业上市公司财务预警分析：Z 分数模型应用的实证研究636.1 主要财务预警模型的理论背景636.2 实证研究676.3 讨论726.4 本章小结73第七章 船舶行业上市公司财务模拟与风险分析：水晶球工具应用的实证研究747.1 水晶球工具原理747.2 实证研究757.3 讨论847.4 本章小结86第八章 总结与展望87
5、8.1 主要研究工作总结及结论878.1.1 第一部分研究工作总结及结论878.1.2 第二部分研究工作总结及结论898.2 进一步的研究工作展望908.3 本章小结91参考文献92攻读硕士学位期间发表、录用和投稿的论文96致 谢97论文题目：上市公司财务会计报告有关问题研究专业名称：管理科学与工程作者姓名：魏晓卓 指导教师：吴君民 教授学校名称：华东船舶工业学院论文摘要“经济越发展，会计越重要” 。随着我国社会主义市场经济的不断发展，特别是在加入 WTO 以后，我国经济融入国际经济一体化的进程在加快，作为国际通用商业语言的会计也正处于不断的变革之中，从而对会计理论和实务的更新和改革产生了许多
6、要求。财务会计报告的质量通常决定着会计信息的质量，而我国现行上市公司财务会计报告理论体系中还存在一些问题，财务会计报告分析体系也不很完善，因此对其加以改进势在必行，以有力推进会计信息质量的提升。本文首先在第一章阐述了上市公司、上市公司财务会计报告的内涵，介绍了本文的研究背景、目的和意义以及主要研究工作和创新点。论文的主体分为两个部分。第一部分为定性分析，包括第二章至第四章，主要对我国现行上市公司财务会计报告存在的有关问题进行了理论探讨。第二章指出了当前我国企业财务会计报告要素概念框架及其项目设置的存在问题。提出“递延税款”在资产负债表项目设置中作为资产与负债的其他项目更为妥当；认为“固定资产”
7、项目列示的“特殊化”破坏了资产负债表的协调性，应该加以修正，我国的资产负债表可改为上下结构的报告式；提出“资产减值准备明细表”改称为“资产减值（或跌价）准备明细表”会更全面一些，也可将“短期投资跌价准备”和“存货跌价准备”分别改称为“短期投资减值准备”和“存货减值准备” ；认为我国的财务费用不应包括利息费用，且应将利息费用单列，并置于所得税项目之前；提出我国的损益表应设置四个要素，分别是收入、利得、费用（成本）和损失，营业外收入应属于利得范畴，而营业外支出应属于损失范畴。第三章将上市公司财务会计报告失真的原因概括为无意（会计的不确定性与模糊性）与故意（财务会计报告粉饰）两种，分别进行了分析，并
8、提出了相应的对策。认为会计的不确定性与模糊性的概念和产生原因均不相同，对付会计不确定性和模糊性的策略不尽相同；利用经济博弈论中的完全信息动态博弈模型对上市公司财务会计报告粉饰这一现象进行了研究，主要分析了上市公司与政府监管部门之间的博弈，并阐述了对付上市公司财务会计报告粉饰的策略。第四章对当前合并会计报表中流行的“坏帐准备”抵销分录的会计处理提出质疑，提出可编制借记“应收帐款（所含的坏帐准备部分） ”、贷记“管理费用”的抵销分录加以区别，表示抵销的是应收帐款项目中所含的坏帐准备部分；提出企业集团内部一方的商品（或产品）出售给另一方作为固定资产的会计处理，应作为视同销售，其销售利润已经实现，在编
9、制合并会计报表时不应作抵销处理；系统研究了合并会计报表时内部交易引起的未实现损益对所得税的间接影响的抵销问题，即在合并会计报表上的所得税会计处理问题，并给出了实例。第二部分为定量分析，包括第五章至第七章，主要对我国船舶行业三大上市公司“江南重工” 、 “广船国际”和“沪东重机”的财务会计报告进行了实证研究。第五章选取了包括“江南重工” 、 “广船国际” 、 “沪东重机”在内的主营或兼营业务等与船舶建造有关的 14 家沪市上市公司，运用因子分析法对上市公司 2002 年度的综合财务状况进行了评价。提取了三个主因子，分别从获利能力、偿债能力、运营能力三个方面刻画了船舶行业上市公司的财务状况。第六章
10、运用财务预警 Z 分数模型对“沪东重机”1999 年和 2000 年的财务会计报告进行了分析，证明了预警模型显示其生产经营已存在严重困难，呈现出财务失败的征兆。并通过 Z 分数模型的运用，显示出船舶行业三家上市公司最新财务状况，其中，2003 年中期只有江南重工的财务状况良好；而沪东重机和广船国际存在严重财务危机，要引起足够重视，及时采取有效措施加以解决。第七章将上市公司财务会计报告中的历史数据不作为确定值，而作为概率变量输入预测模型，运用水晶球工具预测了江南重工、广船国际和沪东重机三家上市公司2004 年中期的每股收益、每股净资产和净资产收益率，并进行了比较分析。讨论了假设单元和预测单元的选
11、定、时间序列模型的选择以及预测结果的准确性等问题。论文在最后第八章总结了本文的主要研究工作，分析研究所形成的结论，并提出了未来进一步研究的建议。关键词： 上市公司； 财务会计报告； 船舶行业； 实证分析上市公司财务会计报告有关问题研究摘 要“经济越发展，会计越重要” 。随着我国社会主义市场经济的不断发展，特别是在加入 WTO 以后，我国经济融入国际经济一体化的进程在加快，作为国际通用商业语言的会计也正处于不断的变革之中，从而对会计理论和实务的更新和改革产生了许多要求。财务会计报告的质量通常决定着会计信息的质量，而我国现行上市公司财务会计报告理论体系中还存在一些问题，财务会计报告分析体系也不很完
12、善，因此对其加以改进势在必行，以有力推进会计信息质量的提升。本文分两个部分。第一部分主要对我国现行上市公司财务会计报告存在的有关问题进行了理论探讨，分别指出了财务会计报告要素概念框架及其项目设置、财务会计报告信息失真以及合并会计报表中存在的问题，并提出了相应的改进方法和对策；第二部分主要对我国船舶行业三大上市公司“江南重工” 、 “广船国际”和“沪东重机”的财务会计报告进行了实证研究，运用因子分析法、财务 Z 分数模型以及水晶球模拟与风险分析对其进行了评价、预警和预测，定性分析与定量分析相结合，让财务会计报告使用者真正把握上市公司的历史、现实与未来。关键词： 上市公司； 财务会计报告； 船舶行
13、业； 实证分析Research on Relevant Problems to Financial Accounting Reports of Listed CompaniesAbstract“The more developed economy is, the more important the accounting work is.” Along with the development of the socialist market economy in our country, especially after joining the WTO, the process of our
14、economy going in harmony with the international economic integration is accelerated. Being the universal business language, accounting work is changing and demanding a lot to the innovation and reformation of accounting theories and practice.The quality of financial accounting reports often decides
15、the quality of the accounting information. But there are some problems in the financial accounting report theoretical system in our listed companies. The financial accounting report analysis system is not perfect, either. Therefore the reformation is urgent in order to upgrade the accounting informa
16、tion.This paper is divided into two parts. The first is chiefly a theoretic study of the problems in the financial accounting reports of our listed companies, pointing out the problems in conceptual framework of elements of financial accounting reports and item setting, distortion in such informatio
17、n and consolidated financial statement and offering improving methods. The second is an empirical study of three listed companies of shipbuilding industry, such as “Jiangnan Shipyard (Group) Co., Ltd”, “Guangzhou Shipyard International Co., Ltd” and “Hudon Heavy Machinery Co., Ltd”. It applies metho
18、ds of factor analysis, financial Z score model and crystal ball simulation and risk analysis to evaluate, pre-warning and forecast. It combines qualitative analysis with quantitative analysis to enable the users of financial accounting reports really master the listed companies history, reality and
19、future.Key words: listed company; financial accounting reports; shipbuilding industry; empirical analysisTitle of the Paper : Research on Relevant Problems to FinancialAccounting Reports of Listed CompaniesMajor : Management Science and EngineeringAuthor : Wei XiaozhuoSupervisor : Wu Junmin Professo
20、rCollege : East China Shipbuilding InstituteAbstract“The more developed economy is, the more important the accounting work is.” Along with the development of the socialist market economy in our country, especially after joining the WTO, the process of our economy going in harmony with the internatio
21、nal economic integration is being accelerated. Being the universal business language, accounting is under constant change and more are required about the innovation and reform of accounting theories and practice.The quality of financial accounting reports often decides the quality of the accounting
22、information. But there are some problems in the financial accounting report theoretical system in our listed companies. The financial accounting report analysis system is not perfect, either. Therefore the reformation is urgent in order to upgrade the accounting information.In this paper the intensi
23、on of listed company, financial accounting reports of listed companies is explained in Chapter One, and the research background, purpose, meaning, main research work and innovation are also introduced in it.The main body of this paper is divided into two parts. The first part, from chapter two to ch
24、apter four, is qualitative analysis, describing theoretic study of the problems in the financial accounting reports of our listed companies.In Chapter Two the problems in conceptual framework of elements of financial accounting reports and item setting in our country are pointed out. It puts forward
25、 “deferred tax” as other items of assets and liabilities in item setting of the balance sheet is more appropriate; It says that the “privilege” in “fixed assets” destroys the harmony of the balance sheet and should be revised, and the balance sheet of our country can be changed into the report types
26、 of upper and lower structure; It proposes that “the subsidiary sheet of provision for impairment of assets” renamed as “the subsidiary sheet of provision for impairment (or loss) of assets” can be more perfect, also “provision for loss on decline in value of current investment” and “provision for l
27、oss on realization of inventories” be renamed as “provision for impairment of current investment” and “provision for impairment of inventories” respectively; The financial expenses of our country should not include the interest expenses, and the interest expenses should be single arranged and be put
28、 before the items of the income tax; It puts forward the income statements of our country should set up four elements, i.e. income, gins, expenses (cost) and losses. Non-operating income should belong to gins category, and Non-operating expense should belong to losses category.In Chapter Three the d
29、istortion of financial accounting reports of listed companies is divided into unintentional (uncertainty and illegibility of accounting) and intentional (window dressing financial accounting reports), analyses are made separately and corresponding countermeasures are put forward. The concept and rea
30、son of uncertainty of accounting are not the same as the illegibility of accounting. It is not the same to deal with the tactics of uncertainty and illegibility of accounting; It utilizes complete information dynamic model of the economic game theory to research on window dressing phenomenon of fina
31、ncial accounting reports of listed companies, it mainly analyzes the game between the listed companies and government supervision department, and explains the tactics of dealing with the window dressing financial accounting report of listed companies.In Chapter Four the popular offset entry of “prov
32、ision for bad debts” in the present consolidated financial statements is queried, the offset entry of debiting “accounts receivable (provision for bad debts part included) ” and crediting “general and administrative expenses” are proposed to distinguish, denoting the offset is the provision for bad
33、debts part included of accounts receivable item; It proposes the entry of goods (or products) sold by the one of the interior of an enterprise to another as fixed assets should regard as sales, and its profit on sales has already been realized, should not offset while working out consolidated financ
34、ial statements; The system researches on the offset question of the indirect influence of the un-realizing profits and losses caused by interior business to the income tax when working out consolidated financial statements, namely the disposal problems of income tax accounting in consolidated financ
35、ial statements, and it provides the instances .The second part, from chapter five to chapter seven, is the quantitative analysis, mainly about an empirical study of three listed companies in shipbuilding industry, “Jiangnan Shipyard (Group) Co., Ltd”, “Guangzhou Shipyard International Co., Ltd” and
36、“Hudon Heavy Machinery Co., Ltd”. In Chapter Five 14 listed companies are chosen including “Jiangnan Shipyard (Group) Co., Ltd”, “Guangzhou Shipyard International Co., Ltd” and “Hudon Heavy Machinery Co., Ltd” in Shanghai Stock Exchange, main dealings and subsidiary dealings, etc related to the ship
37、building. It applies methods of factor analysis to evaluate the comprehensive financial situation in 2002 of listed companies, draws three main factors, earning ability, debts paying ability and operation ability, portrays financial situation of the listed companies of shipbuilding industry from the
38、 previous three respects separately. In Chapter Six the financial early warning Z score model is used to analyze the financial accounting reports in 1999 and 2000 of “Hudon Heavy Machinery Co., Ltd”, proving that the early warning model has already shown the serious problems in its production and ma
39、nagement, demonstrating the sign of financial fail. And through the application of Z score model, it demonstrates the new financial situation of three listed companies of shipbuilding industry, among them, only the financial situation of “Jiangnan Shipyard (Group) Co., Ltd” in middle 2003 is good; B
40、ut “Hudon Heavy Machinery Co., Ltd” and “Guangzhou Shipyard International Co., Ltd” have serious financial crisis, it should cause enough attention and take the effective measure to solve in time.In Chapter Seven the historical data in the financial accounting reports of listed companies is not rega
41、rded as the confirming value, and inputs the predicting model as the probability variable, it uses the crystal ball tool to predict the earning per share, net assets per share and return on net assets in middle of 2004 of “Jiangnan Shipyard (Group) Co., Ltd”, “Guangzhou Shipyard International Co., L
42、td” and “Hudon Heavy Machinery Co., Ltd” and carries on comparative analysis. And it discusses the choice of the supposing units and prediction units, time array model and the accuracy of prediction results, etc.In the end, in Chapter Eight the main research of this paper is summarized, conclusions
43、are analyzed, and suggestions of further study are offered.Key words: listed company; financial accounting reports; shipbuilding industry; empirical analysis第一章 绪 论1.1 上市公司财务会计报告概述1.1.1 上市公司的内涵上市公司是股份有限公司的一种形式，指其股票在证券交易所挂牌交易的公司，它区别于公开发行股票但不上市的股份有限公司和不公开发行股票的股份有限公司。在我国，公开发行股票的公司采用募集设立，不公开发行股票的公司采用发起设
44、立，根据现行法规的规定，我国公开发行股票的公司都必须挂牌上市 1。中华人民共和国公司法第一百五十一条规定：我国上市公司是指依法公开发行股票，并在获得经国务院或者国务院授权的证券管理部门审查批准后，其股票在证券交易所上市交易的股份有限公司 2。与一般公司相比，上市公司最大的特点在于可利用证券市场进行筹资，广泛地吸收社会上的闲散资金，从而迅速扩大企业规模，增强产品的竞争力和市场占有率。因此，股份有限公司发展到一定规模后，往往将公司股票在交易所公开上市作为企业发展的重要战略步骤。上市公司的投资者是社会公众。他们购买股票的目的，是分享公司业绩增长的成果，从而获得资金的增值。为了对投资风险和收益作出合理
45、判断，并进行正确的投资选择，投资者需要了解和掌握上市公司的经营状况等有关信息。因此，上市公司必须认真承担对投资者的信息披露义务；同时，上市公司必须将公司发生的重要事项，及时向中国证监会及证券交易所报告，以保证市场监管的有效进行。1.1.2 财务会计报告的内容企业财务会计报告条例第一章“总则”中规定：“财务会计报告是指企业对外提供的反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的文件3。 ”根据我国相关法律法规的规定 3, 4，我国企业财务会计报告体系由三部分构成：一为会计报表，包括资产负债表、损益表、现金流量表、利润分配表以及国家统一会计制度规定的相关附表；二为会计报表附注，是对会计报表的编制基础、编制依据、编制原则和方法及主要项目等
