合并财务报表与母公司财务报表双重信息披露研究综述

A Literature Review on Dual Information Disclosure of Consolidated Financial Statements and Parent Financial Statements

中文关键词:  合并财务报表  母公司财务报表  双重信息披露

英文关键词:consolidated financial statement  parent financial statement  dual information disclosure

中文摘要:

      在会计准则国际趋同的大背景下,各国(或地区)的定期财务报告披露却遵循着各不相同的披露制度。随着经济的发展,合并财务报表已逐渐取代母公司财务报表,成为投资者、公司管理层和监管者关注的重点。制度安排上的多样性凸显了各国经济社会环境对会计的影响,同时也引发了各国(或地区)对现行财务报告披露制度安排的思考。在对国内外现有相关研究进行分析和总结的基础上,通过对合并财务报表与母公司财务报表之间差异的比较研究、双重披露制下合并财务报表与母公司财务报表的有用性研究、财务报告目标与财务报告披露制度等三个方面的探讨,发现合并财务报表与母公司财务报表双重信息披露的研究,仍有待于从报告主体多重化的角度对现行财务报告目标进行改进,对合并财务报表与母公司财务报表之间的分工与协作进行更广泛的研究,以提高双重信息披露整体有用性。

英文摘要:

      Under the background of international convergence of accounting standards, the regular financial report disclosure in different countries (or regions)has different disclosure systems. At the same time, with the development of economy, the consolidated financial statements have been gradually replaced the parent financial statements, andbecome the focus of investors, managers and supervisors concern. The diversity of institutional arrangements highlighted the influence of economic and social environment on accounting, but also leads to the research on current the institutional arrangements of the disclosure of financial report. On the basis of analysis and summary of existing researches at home and abroad fromthree different aspects of comparison between the consolidated financial statements and the parent company statements, the usefulness research on the consolidated financial statements and the parent financial statements under dual disclosure institution, financial report objective and disclosure institution of current financial report, conclude that the research on dual information disclosure of the consolidated financial statements and the parent financial statements should focus on the differences in nature, and need more extensive studies should modify objective on financial reporting from the perspective of multiplex report entity, and focus on the differences and cooperation between the consolidated financial statements and the parent financial statements, to enhance the overall usefulness of dual information disclosure. 