我国上市公司资本经营中责任会计制度设计及应用研究
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摘要
随着两权分离和政企分开,我国上市公司主要承担着资本经营责任。资本经营是对企业重组概念所作的进一步价值表述;它涵盖了资产重组、财务重组、资本重组等的基本思想,试图以价值管理为红线来统盘考虑企业的价值资源,通过兼并、租赁、收购、上市、托管等各种手段,来最终达到资本不断增值、企业财富最大化的目的。资本经营作为一种全新的经营方式,其内容包括三个方面:一是资本的直接运作;二是以资本运作为先导的资产组合与集中;三是按资本效率和效益原则进行的商品经营。近年来的实践证明,我国上市公司能否在激烈的市场竞争中不断发展壮大,关键在于是否进行了科学的资本经营。
而责任会计是公司为了有效地控制各责任中心的职责履行情况,并合理地确定与其职责履行情况的经济利益,而建立的一套行之有效的,能及时和正确地反映,评价和考核各责任中心实际经营业绩的一种公司内部会计制度。责任会计的重要性在于强调以责任中心为组织基础,收集资料,编制计划并提供计划实际完成情况的会计信息,从而对我国上市公司的内部进行业绩评价。
本文从我国上市公司资本经营的现状入手,借鉴国内外应用经验,结合我国上市公司资本经营的实际情况,设计出企业资本经营中的责任会计制度,应用具体数据资料进行分析,进而提出在企业资本经营中应用责任会计的管理对策。
With the separation of operation right and management right, and separation of government and enterprise, the listed companies bear the responsibility of capital operation mainly. Capital Operation is the concept of corporate restructuring of the value of further interpretations; It covers a reorganization of assets and financial restructuring and capital restructuring of the basic thinking of trying to value management as a tribute to the holistic consideration of the value of resources through mergers, leasing, acquisitions, listing the Trusteeship Council, and other means to achieve the ultimate capital to continuously upgrade enterprises wealth maximization goals. Capital Operation as a brand-new mode of operation, which includes three aspects : First, the direct operation of capital; Second, the pilot operation of the capital asset portfolio and focus; the last one is based on capital efficiency and effectiveness of the principle of commodities. Practice in recent years has proven that the ability of the company in the fierce market competition has been steadily expanded, The key lies in whether or not a scientific Capital Operation.
Meantime responsibility accounting is one kind of enterprise interior accounting system by which a company effectively controls various responsibilities center the responsibility to fulfill the situation, and reasonably determines if the responsibility to fulfill the situation the economic, but a set effective which would be establishes, can promptly and correctly reflected , appraises and inspects various responsibilities center actual management achievement. Responsibility accounting's importance lies in the emphasis take the responsibility center as the organization foundation, the data collection, the establishment plans and provides the plan actual finish situation the accounting information in order to performance evaluation of the enterprise.
This article design Capital Operation's responsibility accounting system ,which using foreign and domestic experiences and the actual capital operation practice of the listed companies from China's venture capital business ,and apply it to the listed companies in the actual data, then raise management responses for the application of accounting in the capital operation responsibility of listed companies of our country.
而责任会计是公司为了有效地控制各责任中心的职责履行情况,并合理地确定与其职责履行情况的经济利益,而建立的一套行之有效的,能及时和正确地反映,评价和考核各责任中心实际经营业绩的一种公司内部会计制度。责任会计的重要性在于强调以责任中心为组织基础,收集资料,编制计划并提供计划实际完成情况的会计信息,从而对我国上市公司的内部进行业绩评价。
本文从我国上市公司资本经营的现状入手,借鉴国内外应用经验,结合我国上市公司资本经营的实际情况,设计出企业资本经营中的责任会计制度,应用具体数据资料进行分析,进而提出在企业资本经营中应用责任会计的管理对策。
With the separation of operation right and management right, and separation of government and enterprise, the listed companies bear the responsibility of capital operation mainly. Capital Operation is the concept of corporate restructuring of the value of further interpretations; It covers a reorganization of assets and financial restructuring and capital restructuring of the basic thinking of trying to value management as a tribute to the holistic consideration of the value of resources through mergers, leasing, acquisitions, listing the Trusteeship Council, and other means to achieve the ultimate capital to continuously upgrade enterprises wealth maximization goals. Capital Operation as a brand-new mode of operation, which includes three aspects : First, the direct operation of capital; Second, the pilot operation of the capital asset portfolio and focus; the last one is based on capital efficiency and effectiveness of the principle of commodities. Practice in recent years has proven that the ability of the company in the fierce market competition has been steadily expanded, The key lies in whether or not a scientific Capital Operation.
Meantime responsibility accounting is one kind of enterprise interior accounting system by which a company effectively controls various responsibilities center the responsibility to fulfill the situation, and reasonably determines if the responsibility to fulfill the situation the economic, but a set effective which would be establishes, can promptly and correctly reflected , appraises and inspects various responsibilities center actual management achievement. Responsibility accounting's importance lies in the emphasis take the responsibility center as the organization foundation, the data collection, the establishment plans and provides the plan actual finish situation the accounting information in order to performance evaluation of the enterprise.
This article design Capital Operation's responsibility accounting system ,which using foreign and domestic experiences and the actual capital operation practice of the listed companies from China's venture capital business ,and apply it to the listed companies in the actual data, then raise management responses for the application of accounting in the capital operation responsibility of listed companies of our country.
引文
[1]林钢.责任会计[M].中国人民大学出版社.2005.185-286
[2]王明夫.资本经营论[M].中国人民大学出版社.2004.103-120
[3]曾文锋.试论企业资本经营.广西经贸[J].2003(8).36-37
[4]孙光国等.会计制度设计[M].东北财经出版社.2006.322-340
[5] Charles T.Horngren . Managerial Accounting[M].2002.350-360
[6] Don R. Hansen, Maryanne M. Mowen.Managerial Accounting[J].2005.280-285
[7]赵振智、刘广生.成本管理会计[M].石油大学出版社.2003.490-512
[8]王爱东、殷爱贞.财务管理学[M].石油大学出版社.2004.458-500
[9]余恕莲.管理会计[M].对外经济贸易大学出版社.2004.437-454
[10]余绪缨.管理会计学[M].中国人民大学出版社.2003.370-426
[11]常勋、萧华.会计专业英语[M].立信会计出版社.2005.335-342
[12]陶华.责任会计在现代企业制度中的作用.商业经济[J].2006(4)
[13]刘崇明、孙哲.重塑企业责任会计管理制度.会计之友[J].2006(11)
[14]王安.论我国企业资本经营[DB/OL]. http://211.87.190.16:85/~CDDBN/Y357072/PDF/INDEX.HTM.1999(10)
[15]王静.基于作业管理的责任会计研究[DB/OL]. http://211.87.190.16:85/~CDDBN/Y841111/PDF/INDEX.HTM.2005(12)
[16] Penelope Sue Greenbereg and Ralph H.Greenberg.Who Needs Budgets? You Do.Strategic Finance[J]. 2006
[17] Brown.L.D., Caylor.M.L..Corporate governance and firm valuation. Journal of Accounting and Public Policy[J] .2006.Volume 25.issue4
[18] George E. Manners,Jr.Six Levels of Financial Knowledge. Strategic Finance[J].August 2006
[19]刘崇明.基于市场竞争环境下的责任会计的发展与应用研究[DB/OL]. http://211.87.190.16:85/ ~CDDBN/Y868298/PDF/INDEX.HTM
[20]时杰、陈翔.财务管理—MBA课程全新读本[Z].商务印书馆.2003
[21]马克思.资本论[M].人民出版社,1975.卷1、2、3.286-486
[22]樊文梅.全美企业管理经典案例集·资本运筹.科学技术文献出版社.2007.5
[23]王光远.管理会计的新发展.中国审计[J].2000(3)
[24]张兆国、桂子斌、张新朝.知识经济时代的财务管理创新.会计研究[J].1999(3)
[25]阎达五、高晨.预算控制模式的改进,会计论坛[J].2002(2)
[26]黄厚建、邓平.以武钢集团公司为例解读内部转移价格,会计师[J].2006年(5)
[27]杨有红.认识预算、驾权预算.首席财务官[J].2005[11]
[28]李志斌.西方预算管理.实务探索与学术研究.新理财[J].2007(1)
[29]汤谷良.从财务预算到全面预算.新理财[J].2003(3)
[30]中国上市公司资讯网[DB/OL]. http://www.cnlist.com/gszl/ssgs/gssy.aspx?gpdm=000599
[31]戴明德.财务管理与控制—MBA核心课案例[Z].中国人民出版社.2005
[2]王明夫.资本经营论[M].中国人民大学出版社.2004.103-120
[3]曾文锋.试论企业资本经营.广西经贸[J].2003(8).36-37
[4]孙光国等.会计制度设计[M].东北财经出版社.2006.322-340
[5] Charles T.Horngren . Managerial Accounting[M].2002.350-360
[6] Don R. Hansen, Maryanne M. Mowen.Managerial Accounting[J].2005.280-285
[7]赵振智、刘广生.成本管理会计[M].石油大学出版社.2003.490-512
[8]王爱东、殷爱贞.财务管理学[M].石油大学出版社.2004.458-500
[9]余恕莲.管理会计[M].对外经济贸易大学出版社.2004.437-454
[10]余绪缨.管理会计学[M].中国人民大学出版社.2003.370-426
[11]常勋、萧华.会计专业英语[M].立信会计出版社.2005.335-342
[12]陶华.责任会计在现代企业制度中的作用.商业经济[J].2006(4)
[13]刘崇明、孙哲.重塑企业责任会计管理制度.会计之友[J].2006(11)
[14]王安.论我国企业资本经营[DB/OL]. http://211.87.190.16:85/~CDDBN/Y357072/PDF/INDEX.HTM.1999(10)
[15]王静.基于作业管理的责任会计研究[DB/OL]. http://211.87.190.16:85/~CDDBN/Y841111/PDF/INDEX.HTM.2005(12)
[16] Penelope Sue Greenbereg and Ralph H.Greenberg.Who Needs Budgets? You Do.Strategic Finance[J]. 2006
[17] Brown.L.D., Caylor.M.L..Corporate governance and firm valuation. Journal of Accounting and Public Policy[J] .2006.Volume 25.issue4
[18] George E. Manners,Jr.Six Levels of Financial Knowledge. Strategic Finance[J].August 2006
[19]刘崇明.基于市场竞争环境下的责任会计的发展与应用研究[DB/OL]. http://211.87.190.16:85/ ~CDDBN/Y868298/PDF/INDEX.HTM
[20]时杰、陈翔.财务管理—MBA课程全新读本[Z].商务印书馆.2003
[21]马克思.资本论[M].人民出版社,1975.卷1、2、3.286-486
[22]樊文梅.全美企业管理经典案例集·资本运筹.科学技术文献出版社.2007.5
[23]王光远.管理会计的新发展.中国审计[J].2000(3)
[24]张兆国、桂子斌、张新朝.知识经济时代的财务管理创新.会计研究[J].1999(3)
[25]阎达五、高晨.预算控制模式的改进,会计论坛[J].2002(2)
[26]黄厚建、邓平.以武钢集团公司为例解读内部转移价格,会计师[J].2006年(5)
[27]杨有红.认识预算、驾权预算.首席财务官[J].2005[11]
[28]李志斌.西方预算管理.实务探索与学术研究.新理财[J].2007(1)
[29]汤谷良.从财务预算到全面预算.新理财[J].2003(3)
[30]中国上市公司资讯网[DB/OL]. http://www.cnlist.com/gszl/ssgs/gssy.aspx?gpdm=000599
[31]戴明德.财务管理与控制—MBA核心课案例[Z].中国人民出版社.2005