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截至目前,上市公司的年报披露工作已经完成,对上市公司会计报表的分析不难看出补贴收入在公司利润中占有较大比重。根据对已公布2001年年报的部分上市公司的随机调查,在抽查的125家上市公司中,68.4%的上市公司有补贴收入,多者几千万元,少者几万元,平均为864万元。如此巨额的补贴收入引发了我们对如何规范补贴收入的思考。2000年新颁布的《会计准则》将补贴收入定义为“企业按规定实际收到退还增值税,或按销量或工作量等依据国家规定的补助定额计算并按期给予的定额补贴,以及属于国家财政扶持的领域而给予的其他形式的补贴。其相当一部分是各级政府为扶持某行业而给予上市公司的补助。补贴收入设立的初衷是为了扶持一些行业的上市公司发展和壮大,使它们在不利的竞争环境中成长起来,发挥政策导向作用,促进证券市场资源配置的优化。然而,当上市公司的资产质量每况愈下的时候,配股生命线和ST制度的刚性造成了会计主体的行为扭曲,
Up to now, the annual report disclosure of listed companies has been completed, the analysis of listed companies accounting reports is not difficult to see the subsidy income in the company’s share of a larger share of profits. According to a random survey of some listed companies that have already published their 2001 annual reports, 68.4% of the 125 listed companies sampled have subsidized incomes, mostly tens of millions of yuan, and the remaining tens of thousands of yuan, with an average of 8.64 million yuan. Such a huge subsidy income triggered us to think about how to regulate the subsidy income. The newly promulgated ”Accounting Standards“ in 2000 defines the subsidy income as ”the enterprise actually receives the refund of value-added tax according to the regulations or the quota subsidy calculated and paid on a fixed basis according to the subsidy quota set by the state according to sales volume or workload, Financial support for the area and give other forms of subsidies.A considerable part of it is at all levels of government to support an industry to give subsidies to listed companies.Subsidy income was originally designed to support the development and expansion of a number of listed companies in the industry so that they are in Unfavorable competitive environment to play a policy-oriented role in promoting the optimization of the allocation of resources in the securities market.However, when the asset quality of listed companies is deteriorating, the rigidity of rights issue and ST system caused the distortions of accounting subjects,