【作者】 蔡黎姗；

【导师】 干胜道；

【作者基本信息】 四川大学 ， 会计学， 2006， 硕士

【摘要】 随着上市公司经济业务的日益复杂化，企业的财务风险表现也越来也复杂和隐蔽。目前，很多的投资者注重对会计报表中的一些重要财务指标的比较，重视会计报表所反映的财务风险，但实际上导致很多上市公司濒临破产和最终破产的原因却在表外。由于会计报表提供的会计信息难以完整披露企业的真实经营状况和潜在风险，具有一定的局限性，促成了笔者对会计报表表外信息所反映的风险进行研究。表外信息是指会计报表之外的信息，它可以是会计数字信息，也可以是文字信息。上市公司经济业务的日益复杂化和投资主体的日益多元化，使文字辅以数字表达的会计信息显得越来越重要。会计报表附注是会计报告的重要组成部分，但是它具有信息量大、内容复杂，披露形式灵活的特点，对于附注信息的规范和和表外风险分析是值得研究和讨论的。本文拟从完善上市公司会计报表附注披露制度、减少会计报表表外风险的角度出发，通过对会计报表附注信息的分析，探讨存在于会计报表附注中的表外风险。本文的研究框架主要分为四章：第一章，概述论题所涉及的基本概念、研究的意义、研究现状、研究方法以及全文研究的主要内容及框架。第二章，讨论了会计报表附注与表外风险的关系，介绍了会计报表附注的主要内容，会计报表附注的作用、会计报表附注的形式、会计报表附注的特点。第三章，笔者从会计政策、会计估计变更和会计差错更正、关联方交易、承诺与或有负债、资产负债表日后事项等会计报表附注的四个方面的内容入手，分析表外风险的具体表现。第四章，笔者通过分解上海丰华在2005年年报中所反映的多个表外风险，用实例说明了表外风险在会计报表附注中的具体表现。根据第三章的详细分析，提出了表外风险的对策分析和进一步规范和完善我国会计报表附注事项的建议。本文研究有新意的地方表现在：笔者将表外风险分为可预测风险和不可预测风险，根据表外风险的特点提出了防范措施，对会计报表附注有关事项提出了规范性的建议。但由于本人理论水平有限和实际经验的欠缺，再加篇幅的限制，本文对会计报表附注中表外风险的表现形式中分析的不够深入，有些地方还未涉及。因此，本文只是笔者基于会计报表附注的表外风险研究的开始，还需要进一步深入地研究。更多还原

【Abstract】 When the business of listed companies are more complex, it is more complex and covert that the companies’ financial risk becomes. Now many investors pay more attention to some important financial indicator of accounting statement and the financial risk that the accounting statement reflects, but the reason that many listed companies are close to or have been bankruptcy is the off-balance-sheet risk. The full accounting report includes accounting statement, supplement notes and the statement of finance. The accounting statement fix formant and give priority to figures, so the companies’ financial information which tit reflects must be limited in some way and can’t throw daylight on the real operating condition and potential risk. Therefore, I decided to research into the accounting statement off-balance-sheet risk. The off-balance-sheet information may be accounting figure information or work information except for the information of accounting statement. While the business of listed companies is more complex and the main investors of listed companies are more diversifying increasingly, the accounting information included words and figures is more useful. Supplement notes of accounting statement are important parts of accounting report, but it has a lot of information, complex content and agility. So it is worth researching and discussing. According to analysis of supplement notes information, the article will discuss the off-balance-sheet risk of accounting statement’s supplement notes from decreasing the off-balance-sheet risk.The article is divide into four chapters: chapter 1, summarizing the basic concept, the meaning of research, the actuality of research, the method of research related to the thesis, and the configuration and the main content of the article. Chapter 2, discussing the relationship between accounting statement’s supplement notes and off-balance-sheet risk, and introducing the main content, function, format and character of accounting statement’s supplement notes. Chapter 3, analyzing the exhibition of the off-balance-sheet risk in details. Chapter 4, according to analyse the affiliated business of 9 listed companies of refining trade and several off-balance-sheet risk of Shanghai Fenghua annual report in 2005, the article shows detailed behavior of off-balance-sheet risk by example. Based on the detailed analysis of chapter 3, the article put forward how to avoid to sugar up accounting statement and perfect accounting statement’s supplement notes.The research of this article has some new idea: I divided off-balance-sheet risk into controllable risk and uncontrollable risk and bring forward some resisting measure according to off-balance-sheet risk and some normative propose to accounting statement’s supplement notes. But I am limited in theory and experience, my analysis is not much in-depth. Thus the article is the beginning of the off-balance-sheet of accounting statement’s supplement notes, and need to lucubrate farther.更多还原