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合并报表与母公司报表的有用性:理论分析与经验检验
引用本文:戴德明,毛新述,姚淑瑜.合并报表与母公司报表的有用性:理论分析与经验检验[J].会计研究,2006(10):10-17.
作者姓名:戴德明  毛新述  姚淑瑜
作者单位:中国人民大学商学院会计系,100872
基金项目:教育部跨世纪优秀人才培养计划
摘    要:本文从我国要求母公司同时编制和提供合并报表和母公司报表这一制度安排出发,检验了合并报表和母公司报表的有用性。研究得出,按照现行会计制度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。

关 键 词:母公司  合并报表  母公司报表  有用性

The Usefulness of the Consolidated Statements and the Parent Company Statements:Theoretical Analysis and Empirical Test
Dai Deming.The Usefulness of the Consolidated Statements and the Parent Company Statements:Theoretical Analysis and Empirical Test[J].Accounting Research,2006(10):10-17.
Authors:Dai Deming
Abstract:This paper discusses the usefulness of the consolidated statements and the parent company statements.We examine the predictive value of the consolidated statements and the parent company statements which are both required to disclose for the parent companies 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 conclude that it is an important institutional arrangement to provide both the consolidated statements and the parent company statements.
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