合并报表的利弊对经济监管规则的潜在影响研究——以江山制药并表权纠纷为例  

The Defect of Consolidated Statements and Its Potential Impact on Consolidated Regulation:A Case Study on the Disputes on the Scope of Consolidation

作　　者：周华[1] 吴晶晶[1] 戴德明[1] 莫彩华[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《中国软科学》2018年第2期177-185,共9页China Soft Science

基　　金：国家社科基金重大项目(16ZDA029);国家自然科学基金重大项目(71790602);教育部人文社科青年基金项目(13YJC790223);中国人民大学科学研究基金"研究品牌计划"(中央高校基本科研业务费专项资金资助;10XNI010)

摘　　要：本文运用华源制药和丰原集团争夺江山制药控制权和并表权的典型案例,说明合并报表的合并范围缺乏合理的判断标准,这意味着,合并报表所包含的信息缺乏明确的边界,因此,合并报表的可靠性及其对经济监管的有用性值得怀疑。本文提出,经济金融监管和国有资产管理应当对会计信息的可靠性问题给予足够的重视,从信息真实性出发优化证券信息披露制度和国有资本收益评价规则,进一步完善适合我国国情的经济监管理论和制度体系。Using a case study of the fight between Huayuan Pharmaceutical Inc. and Fengyuan Group for the control rights of Jiangshan Pharmaceutical Ltd. , we find that the standards of the scope of consolidation are flexible and the boundaries of the enterprise groups are vague, which dampens the reliability of the consolidated statements and the effectiveness of economic regualtion. We suggest that financial regulators and state-owned assets supervisors should pay more attention to the reliability of accounting information. To optimize the regulatory system in the Chinese context, the rules of both information disclosure on the securities market and performance evaluation for state-owned capital need to be improved from the perspective of faithful representation.

关 键 词：信息真实性 经济监管体系 合并报表 并表监管 

分 类 号：F230[经济管理—会计学]