新修订会计准则对上市公司账务处理影响研究
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摘要:随着全球经济一体化进程不断加速，客观上要求各国会计准则呈现国际化趋同趋势。自日起在所有执行企业会计准则的企业范围内施行。其中《企业会计准则第39号&公允价值计量》、《企业会计准则第40号&合营安排》、《企业会计准则第41号&在其他主体中权益的披露》三个准则为在原38项具体准则基础上的新增准则。此次准则修订保持了我国会计准则的国际趋同性、通过对相应条款的分析、薪酬准则、合并报表准则、长期股权投资准则对企业的会计数据及财务指标会产生较大影响。
Write a summary: along with the global economic integration accelerating, objectively requires countries to present accounting standards internationalization trend of convergence. Since July 1, 2014 in all of the implementation of accounting standards for enterprises within the scope of business. With the accounting standards for enterprises no. 39 - fair value measurement of, the accounting standards for enterprises no. 40 - the joint venture arrangement, the accounting standards for enterprises no. 41 - the disclosure of the rights and interests in other subject &three criteria for the original 38 specific standards on the basis of new standards. The revision for the international convergence of accounting standards in our country, through the analysis of the relevant provisions, compensation standards, and consolidated criteria, the rule of long-term equity investment of enterprise accounting data and financial indicators will produce great influence.
论文代写关键词：会计准则；上市公司；烟台万华
Essay writing key words:
T Yantai wanhua
One, the introduction
（一）研究背景
(a) the research background
从我国的现状来看，近几十年来我国改革开放取得了巨大成就。新会计准则正是在会计的国际协调和趋同的大背景下，同时考虑我国的特殊经济环境的大背景下颁布的。它的颁布是我国会计审计史上的里程碑，对促进经济社会发展、全面建设小康社会具有重大的意义。
From the point of the current situation of our country, our country has made great achievements of reform and opening-up in recent decades. New accounting standards is the accounting international coordination and convergence under the big background, at the same time considering our country's special economic environment under the background of issued. Its promulgation is a milestone in the history of our country accounting audit, to promote economic and social development, building a well-off society in an all-round way is of great significance.
（二）研究综述
(2) the research reviewed in this paper
首先，从财务软件应用模式角度来看，目前，国内研究者一般根据企业规模大小和业务繁简不同，研究部门级、企业级、甚至集团级的辅助做账模式、甩手工账模式、专项核算模式、一体核算模式和财务管理模式五种不同的应用模式，从而出现了五种研究观点。
First of all, from the Angle of financial software application mode, at present, the domestic researchers and simplified according to the size of the enterprise and business, the departmental level, enterprise, or group of auxiliary do zhang, left hand accounts, special accounting mode, integrated accounting and financial management mode of five different mode of application, thus appeared five research point of view.
辅助做账模式观点。辅助做账就是财务人员采用某种电子表格软件进行会计凭证、会计账簿、会计报表、工资计算、成本计算等处理。
Auxiliary do zhang model view. Auxiliary do zhang is financial personnel using a spreadsheet to accounting vouchers, account books, accounting statements, wages, cost calculation, etc.
甩手工账模式观点。甩手工账模式主要采用账务、报表两大模块，使用财务软件进行会计凭证、会计账簿、会计报表的集成处理。
Manual accounting mode point of view. Jilt manual accounting mode is mainly adopted accounting, reporting module, and the use of financial software accounting vouchers, account books, accounting statements integration processing.
专项核算模式观点。专项核算模式采用出纳、工资、固定资产三大专项模块，使用软件进行会计专项业务的核算与管理。
Special accounting model. Special accounting model USES the cashier, wages, fixed assets of three special module, using the software for special business accounting and management accounting.
一体核算模式观点。一体核算模式采用账务、报表、出纳、工资、固定资产五大模块，在保证证、账、表集成处理和各专项系统的核算与管理的基础上，充分实现各模块间的数据共享和控制，从而将五大模块揉合成一体。
A body of accounting pattern. Integrated accounting mode using accounting, reporting, cashier, wages, fixed assets of the five modules, in the guarantee certificate, account, integrated treatment and the special system of accounting and management, on the basis of fully realize data sharing among various modules and control, to blend into five modules.
财务管理模式观点。财务管理模式采用账务、报表、出纳、购销存、应收应付、工资、固定资产、财务分析与决策等模块，在一体核算模式的基础上加大财务分析与预测、决策，运用各种模型加强财务管理与控制，从而将事后核算、事中控制与事前预测通过电脑有机地结合在一起，最终达到利用财务软件实现大部分财务管理职能的目的。
Financial management model. Financial management mode using accounting, reporting, cashier, buying and selling stock, accounts receivable, wages payable, fixed assets, financial analysis and decision module, such as in a body of accounting mode on the basis of financial analysis and forecasting, decision-making, use all kinds of model to strengthen financial management and control, which will later accounting beforehand, control and predict in advance through computer organically unifies in together, finally using financial software to achieve the purpose of most of the financial management function.
二、2014年企业会计准则修订变化亮点
Second, the revision of the accounting standards for enterprises in 2014 change window
（一）新增的具体会计准则
(a) the addition of specific accounting standards
日财政部发布了《企业会计准则第39号一公允价值计量》。该项准则是在现行的38项具体会计准则的基础上增加的全新准则。现行的会计准则虽然在存货、资产减值、股份支付等内容多有涉及公允价值方法和原则，但是并未就公允价值计量单独进行规定。39号准则共分为13章，从相关资产或负债、有序交易和市场、市场参与者、公允价值初始计量、估值技术、公允价值层次、非金融资产的公允价值计量、负债和企业自身权益工具的公允价值计量、市场风险或信用风险可抵消的金融资产和金融负债的公允价值计量、公允价值披露等多个角度全方位的就公允价值准则进行了规定。根据39号准则，公允价值被定义为指市场参与者在计量日发生的有序交易中，出售一项资产所能收到或者转移一项负债所需支付的价格。根据该定义，衡量公允价值的关键在于以市场为基础的计量，而不是特定主体的计量。因此，在计量公允价值时，企业应当采用当前市场条件下，市场参与者在对资产或负债进行定价时可能采用的假设。
On January 26, 2014 the ministry of finance issued &accounting standards for enterprises no. 39 a fair value measurement of. The rule is in the existing 38 specific accounting standards on the basis of the increasing number of new rules. Although the current accounting standards in inventory, asset impairment and share-based payment many content involves the method and principle of the fair value, but it did not fair value independently. 39 criterion is divided into 13 chapters, from the relevant assets or liabilities and orderly trading and market, market participants, the fair value of the initial measurement, valuation technique, the fair value hierarchy, the fair value of the non-financial assets, liabilities, and the fair value of the enterprise's own equity instruments, market risk and credit risk can be offset of the fair value of financial assets and financial liabilities, disclosure of fair value and so on many Angle on the rule of fair value for the full range of rules. According to the rule of 39, fair value is defined as referring to market participants in metrology, orderly trading, sell an asset can receive or to transfer a liability to pay the price. According to this definition, the key to measure the fair value is based on the market of metering, rather than the measurement of a particular subject. Therefore, when measuring fair value, the enterprise shall be in the current market conditions, market participants in the pricing of assets and liabilities may adopt the hypothesis.
（二）修订的具体会计准则
(2) the revision of the specific accounting standards
日，财政部发布了修订后的《企业会计准则第2号一长期股权投资》。明确规定投资企业采用成本法核算对被投资单位的投资时，投资企业确认投资收益的会计处理，取消了现行准则中以被投资单位接受投资后产生的累积净利润的分配额为限的规定;投资企业采用权益法核算时应如何确认应享有被投资单位净损益和其他原因导致的净资产变动的份额;投资企业在计算确认应享有或应分担被投资单位的净损益时，与被投资单位之间发生的未实现内部交易损益按照持股比例计算归属投资企业的部分应当予以抵销;投资企业因追加投资能够对被投资单位实施共同控制或重大影响的，应当改按权益法核算，并视同原持有的股权投资自取得之日起即按照权益法核算的账面价值加上新增投资成本之和作为权益法核算的初始投资成本;投资企业因增加投资或减少投资等原因导致对被投资单位的控制、共同控制或重大影响发生变化的会计处理，即长期股权投资核算方法随着以上变化相应在成本法、权益法之间的转换衔接，以及改按22号准则核算的衔接规定。
On March 19, 2014, the ministry of finance issued the revised &accounting standards for enterprises no. 2 a long-term equity investment. Specified investment enterprises to adopt cost accounting method of investment by the invested entity, the invested enterprises recognized investment income accounting, cancel the current guidelines to accept the investment by the invested entity, the cumulative net profit after the allocations of in the
Investment enterprises should be measured by employing the equity method, how to identify the invested entity shall be accorded to the net profit or loss and other reasons lead to changes in
Investment enterprise in computing or confirmation should enjoy to share the net profits and losses of the invested entity, the invested entity and unrealized happened between insider trading profits and losses according to the stake, calculate the proportion investment enterprises shall be offset. Investment enterprises because of the additional investment to the invested entity do joint control or significant influence, should be changed according to the equity method accounting, and shall be regarded as the original holding equity from the date of made that according to the book value of the equity method accounting plus the costs of all new investment as the initial cost of the equi Investment enterprises caused due to increase investment or reduce the investment of the invested entity control, joint control or significant influence of the change in accounting, the long-term equity investment accounting methods as above the corresponding changes in the transformation of cohesion between cost method and equity method, according to provisions of 22, principles of accounting cohesion and change.
（三）具体会计准则倒逼基本准则的修订
(3) the specific accounting standards revision of the reversed transmission basic standards
前文提到，日财政部发布了《企业会计准则第39号一公允价值计量》(以下简称公允价值计量会计准则)。为了适应我国企业和资本市场发展的实际需要，实现我国企业会计准则的国际趋同，财政部开始研究对《企业会计准则一基本准则》。本次修订，拟将《企业会计准则一基本准则》第四十一条第(五)项修改为:&公允价值。在公允价值计量下，资产和负债按照市场参与者在计量日发生的有序交易中，出售资产所能收到或者转移负债所需支付的价格计量&。这是为体现39号公允价值计量准则基本精神，对基本准则的一次修订。形成了具体会计准则倒逼基本准则修订的独特现象。
Mentioned above, on January 26, 2014 the ministry of finance issued &accounting standards for enterprises no. 39 a fair value measurement of (hereinafter referred to as the fair value accounting standards). In order to adapt to the actual needs of enterprises and capital market development in our country, realize the international convergence of accounting standards for enterprises in China, the ministry of finance to research on the accounting standards for enterprises the basic principles &. This revision, will the accounting standards for enterprises the basic principles &article 41. The first item (5) is amended as:& the fair value. Under the fair value measurement, assets and liabilities are measured in accordance with market participants in the day of orderly trading, selling assets can receive or transfer liabilities are measured to pay the price &. This is to reflect 39 basic spirit, fair value criteria of general principles of the revision at a time. Formed a specific reversed transmission basic unique phenomenon of the revision of accounting standards.
三、新旧会计准则对公司账务处理影响分析
Third, old and new accounting standards on the company's accounting treatment impact analysis
（一）《企业会计准则第33号&合并财务报表》的新旧比较及影响
(a) the accounting standards for enterprises no. 33 - consolidated financial statements, the comparison and the influence between the old and the new
1、重新对控制进行了定义
1, to define the control again
原准则的控制是指能够决定另一个企业的财务和经营政策，并能据以从另一个企业的经营活动中获取利益的权力。新准则定义为&控制，是指投资方拥有对被投资方的权力，通过参与被投资方的相关活动而获取可变回报，并且有能力运用对被投资方的权力影响可变回报。&&投资方应当考虑其具有实际能力以单方面主导被投资方相关活动的证据，从而判断其是否拥有对被投资方的权力。投资方应考虑的因素包括但不限于下列事项:投资方能否任命或批准被投资方的关键管理人员;投资方能否出于其自身利益决定或否决被投资方的重大交易;投资方能否掌控被投资方董事会等类似权力机构成员的任命程序，或者从其他表决权持有人手中获得代理权;投资方与被投资方的关键管理人员或董事会等类似权力机构中的多数成员是否存在关联方关系。
Original criterion refers to the control of can determine the financial and operating policies of an enterprise, and from another business activities of enterprises, which can benefit the power. New criterion is defined as &control& refers to the investor has power over the investee, by participating in the relevant activities of the investors and obtain variable returns, and have the ability to use the variable returns are affected by the power of the investors. ' 'investors should consider their practical ability to unilaterally dominated investee evidence of related activities, so as to whether it has to be the power of the investors. Investors should consider the factors including but not limited to the following items: the investor can be appointed or approved by the investors of the key
Can investors out of their own interests can decide or major transactions
Investors could control the board of directors of the investee and similar authority members appointed procedures, or from other voting rights holders
Key management personnel of the investor and investee or similar authority most members of the board if there is a related party relationships.
2、合并财务报表的范围有所变化
2, the scope of consolidated financial statements
原准则将所有控制的企业或财务主体纳入合并报表，新准则规定，在母公司为投资性主体时，且不存在为其投资活动提供相关服务的子公司时，不用编制合并财务报表。
The original codes will all control of the enterprise or financial subjects included in the consolidated statements, the new guidelines, the parent company of the investment main body, and does not exist for their investment activities to provide related services, a subsidiary of, need not preparing consolidated financial statements.
3、该准则对企业财务报表的影响
3, the impact of the financial statements of the enterprise
修订前的企业会计准则33号对控制的定义为能够控制企业的经营和财务。新修订的准则更加细化，明确了在不太好判断是否实际控制企业的几种特殊安排。可能会导致一些企业的合并范围发生变化。比如，烟台万华公司与一投资公司设立一合营的房地产开发公司，合营企业实际操盘是由万华公司来进行的，但可能万华公司不控股，董事会中万华公司与投资公司各一半，总经理与财务负责人分别由二方委派。这样在原准则中很可能被认定为共同控制，而在新准则中会被认定为具有控制权，因为投资公司不太可能参与到合营企业的实际开发过程中去。
Revised the accounting standards for enterprises no. 33 before the definition of control is able to control the enterprise's operation and financial. New revision of the standard is more refined, made clear in the not so good judgment whether the actual control some special arrangement of the enterprise. Can cause some enterprises merge scope change. Yantai wanhua, for example, companies with an investment company set up a joint venture of the real estate development company, the joint venture enterprise actual operations are conducted by Chinese companies, but may not wanhua company holdings, the board of directors in wanhua company and investment company each half, general manager and financial officers are appointed by the two parties. This is likely to be considered in the original criterion to control, and in the new guidelines will be considered to have control over, because investment is unlikely to participate in the joint venture company to actual development process.
（二）《企业会计准则第2号&长期投资》的新旧比较及影响
(2) the accounting standards for enterprises no. 2 - long-term investment comparison of old and new and influence
1、改变了投资准则的范围
1, change the scope of investment criteria
新修订的长期投资准则，将原无控制权也无重大影响的长期投资以及风险投资机构等持有的权益性投资，纳入《企业会计准则第22号&金融工具的确认与计量》进行规范，这类资产将分类为可供售金融资产，并按公允价值列示。
New revision of the rule of long-term investment, the original no control also had no significant effect of long-term investment and risk investment institutions holding equity investment, in the accounting standards for enterprises no. 22 - recognition and measurement of financial instruments for specification, such assets will be classified as available for sale financial assets, and shown at fair value.
2、对企业的影响
2, to enterprise's influence
该准则对企业的影响主要是原在成本法中核算的一些长期投资按新修订准则的要求按公允价值核算，会对企业的净资产产生影响，企业需按《企业会计准则第39号&公允价值计量》的要求对公司原在成本法核算的无控制权的长期投资按公允价值核算，并追溯调整。该变化可能会增加企业的负担，需企业寻求相关的评估机构设置相关的模型对长期投资进行估值。
Rules of the influence on enterprise mainly is the original cost method in calculation of some of the long-term investment according to the requirement of the new revised formula according to fair value accounting, affect enterprise's net assets, the enterprise need according to the accounting standards for enterprises no. 39 - fair value measurement of the requirements of the original in cost accounting method has no control on the company's long-term investment in accordance with the fair value accounting, and traces the adjustment. The changes may increase the burden of the enterprise, should be set related companies seek relevant assessment organization model of long-term investment value.
(三)《企业会计准则第9号&职工薪酬》的新旧比较及影响
(3) the accounting standards for enterprises no. 9 - employee compensation of old and new comparison and influence
（1）增加了职工的范畴。旧准则中的职工未包括劳务派遣的职工，新准则则将劳务派遣的人员纳入职工薪酬准则规范。
(1) to increase the category of the employees. Old rules of the worker did not include labor dispatching workers, the new guidelines will dispatch personnel in employee compensation standards specification.
（2）补充了离职后福利的会计处理规定。新准则将离职后福利分为设定提成计划和设定受益计划，养老保险即为一种设定提成计划，设定提成计划外的全部为设定受益计划。新准则重点对设定受益计划的会计处理进行了规范。
(2) added after the departure of welfare accounting rules. The new guidelines after the departure of welfare can be divided into setting percentage and set to benefit plans, pension insurance is set for a commission plan, set all commission plan set for benefit plans. The new guidelines focus on setting benefit plan accounting norms.
（3）对企业的影响。新准则扩大了职工的范畴，导致企业的工资总额发生变化，特别是国有企业。
(3) the influence on enterprise. The new guidelines to expand the scope of the worker, lead to changes in the enterprise total wages, especially the state-owned enterprises.
(四)《企业会计准则第39号&公允价值计量》的影响
(4) the accounting standards for enterprises no. 39 - fair value measurement of the impact
该准则为新出准则，对散落于很多准则中用到的公允价值的确认与计量进行了规范，如《企业会计准则第3号一投资性房地产》、《企业会计准则第20号一企业合并》、《企业会计准则第2号一长期投资》等。该准则对确认公允价值时采用的三种估值技术、公允价值计量所使用的输入值的划分等方面进行明确的划分。在准则出台之前，企业确认公允价值基本依靠资产评估师来进行，准则出台之前，企业需按准则的要求对评估师的评估依据及结果是否符合新准则的要求进行复核。该准则提高了企业财务人员的工作难度，降低了企业的操纵空问。
The criteria for the new guidelines, scattered in many standards used in the recognition and measurement of the fair value of the specification, such as the accounting standards for enterprises no. 3 a investment real estate &and& accounting standards for enterprises no. 20 a business combination, the accounting standards for enterprises no. 2 a long-term investment, etc. Is used when the criteria to confirm the fair value of the three kinds of valuation techniques, the fair value measurement such as the division of the input values used for clear demarcation. Before the guidelines, to confirm the fair value of the basic enterprise depends on asset appraiser, guidelines, companies need to appraiser assessment according to the requirement of the standards are the basis and results accord with the requirement of the new guidelines for review. The rule improves the enterprise financial personnel's work difficulty, reduces enterprise's manipulation of the empty asked.
(五)《企业会计准则第40号&合营安排》的新旧比较及影响
(5) the accounting standards for enterprises no. 40 - the joint venture arrangement of compare and influence between the old and the new
该准则为新出准则，但相关内容原在《企业会计准则第2号&长期投资》进行规定。
The criteria for the new rules, but the content of the original in the accounting standards for enterprises no. 2 - long-term investment rules.
1、对合营安排的定义更加细化
1, the definition of the joint venture arrangement more refined
原准则对合营这部分内容区分为合营企业、共同控制资产及共同控制经营，新准则将合营安排分为共同经营与合营企业，并提出不同的定义。
Original criterion of this part is divided into the joint venture joint venture and joint control of assets, and joint control operation, the new guidelines will be divided into the joint venture arrangement joint management and joint ventures, and put forward different definitions.
2、法律形式上的区别
2, difference in the form of the law
原准则中合营企业与共同控制经营及共同控制资产强调是是否有一个独立的会计主体，而新准则指:&未通过单独主体达成的合营安排，应当划分为共同经营。单独主体，是指具有单独可辨认的财务架构的主体，包括单独的法人主体和不具备法人主体资格但法律认可的主体。&
Original criterion of the joint venture together with the common control management and control of assets emphasis is whether there is a separate accounting entity, and the new criterion refers to: &not by individual main body of the joint venture arrangement, should be divided into business together. A separate subject, is a subject of the financial architecture of individually identifiable, including a separate legal entity and does not have the legal person subject qualification but legal recognition of the subject.&
3、对企业财务的影响
3, the impact on corporate finance
新准则规定共同经营是按控制的资产负债纳入报表核算，合营企业按权益法核算。新准则可能会影响到一些企业的对共同经营的认定，从而增加公司资产与负债。
New guidelines stipulated jointly run by the control of the assets and liabilities into accounting statements, the joint venture according to the equity method accounting. New guidelines may affect some of common recognition of enterprise, thus increasing the company's assets and liabilities.
(六)《企业会计准则第41号&在其他主体中权益的披露》的影响
(6) the accounting standards for enterprises no. 41 - the disclosure of the rights and interests in other subject&
该准则为新出准则主要是对长期投资准则规范的投资在附注中的披露进行了规范。具体为:对各项重大判断和假设进行披露;对在子公司的权益进行披露;对在合营或联营企业中的权益进行披露;对在未纳入合并财务报表范围的结构化主体中权益进行披露。
The criteria for the new criterion is mainly for long-term investment criteria specification disclosed in the notes in the specification. Specific as follows: disclosure for each major judg To disclose the rights and inter In the rights and interests of the jv or consortium for disclosures. Must be included in the scope of consolidated financial statements of structured in the body of rights and interests to disclose.
四、新修订会计准则对&烟台万华&账务处理的影响
Four, the newly revised accounting standards impact on accounting treatment is &yantai&
（一）烟台万华股份有限公司的基本情况
(a) the basic situation of yantai wanhua co., LTD
烟台万华聚氨醋股份有限公司(烟台万华)于口成立，是山东省首家先改制后上市的股份制公司。2007年，公司实现销售收入78.04亿元、净利润14.81亿元。.2006年入选中国最具成长性的A股蓝筹公司，2006年被评为&最具价值上市公司&，2007年获得&中国年度最佳雇主&称号，并凭借&年产20万吨大规模MDI生产技术开发及产业化&项目，获得2007年&国家科技进步一等奖&。
Yantai wanhua polyurethane co., LTD., vinegar (yantai) was founded on December 20, 1998 mouth, it is the first in shandong province after the first restructuring joint-stock company to go public. In 2007, the company sales income 7.804 billion yuan, net income of 1.481 billion yuan. China's most growth in .2006 the A shares of blue-chip companies, in 2006 is evaluated &the most valuable listed company&, in 2007 won the award for the &annual best employers in China&, and &annual output of 200000 tons of large-scale MDI production technology development and industrialization& projects, won the 2007 &national science and technology progress award&.
（二）烟台万华股份有限公司财务比率分析
(2) of yantai wanhua co., LTD., financial ratio analysis
1、偿债能力比率分析
1, the solvency ratio analysis
企业偿债能力是体现企业运营风险、反映财务状况和证明经营能力的重要标志，也是企业偿还到期债务的承受能力或保证程度的体现，其中包括偿还短期和中长期债务的能力。根据公司的财务信息，计算出相关财务指标资产负债比率，如下所示:
Enterprise debt paying ability is enterprise operational risk, reflect the financial position and prove an important symbol of the ability to operate, and enterprises to repay maturing debt to bear ability or ensure degree, including the ability to repay short-term and long-term debt. According to the company's financial information, calculate the relevant financial indicators asset liability ratio, as shown below:
2014年，流动比率1%，速动比率0.8 %;权益乘数2.12%;资产负债率52.83% ;
1% 1% in 2014, the current ratio, Equity multiplier is 2.12%; Asset-liability ratio 52.83%;
2015年，流动比率1.02%;流动比率0.77%;权益乘数2.29% ;资产负债率56.34%。
In 2015, the liquidity ratio 1.02%; Current ratio 0.77%; Equity multiplier is 2.29%; Asset-liability ratio is 56.34%.
(1)长期偿债能力比率分析。2015年烟台万华的资产负债比较2014年增加了3.51 %，原因在于该企业的总资产在逐年增加，而负债在逐年减少，因此举债变得容易。债权有了企业资产的保障后，企业举债潜力大，使其能克服流动资金经常周转困难的不利局面，长期偿债能力得到增强。
(1) long-term solvency ratio analysis. In 2015, yantai wanhua's assets and liabilities is increased by 3.51% in 2014, the reason is that the enterprise's total assets increased year by year, and liabilities in reducing year by year, so it easy to borrow. Creditor's rights with the guarantee of corporate assets, potential corporate debt, make its can overcome liquidity often squeezes the adverse situation, long-term solvency.
(2)短期偿债能力比率分析。该企业2015年比2014年皆有小幅提高，企业短期偿债能力就逐步增强，变现能力得到提高。偿债能力的增强，也不排除企业存在存货积压的因素，导致资金利用效率低，流动比率随之变高，存货积压导致企业流动资产不盈利，资产利用率低，资金占用额度大，造成浪费，这就表现了企业保守经营的作风，缺乏充分、有效利用借款能力。经以上分析，公司近两年一直维持较好的盈利能力和稳定的经营水平，使公司具备较好的长期偿债能力。但该企业也可能采取了保守的财务策略，没有较大的债务风险，因此就不能够充分的利用财务杠杆功能来扩大生产和经营规模。
(2) the ratio of short-term debt paying ability analysis. The company in 2015 than in 2014 is slightly raised, enterprise short-term debt paying ability will gradually strengthen, liquidate ability was improved. Debt paying ability enhancement, also does not exclude the factors of inventory backlog, enterprise capital utilization efficiency is low, liquidity ratio high, inventory backlog result in profitable enterprise current assets and asset utilization is low, capital takes up amount is large, wasteful, it shows the style of conservative management, lack of full and effective use of the ability to borrow. Through the above analysis, the company in the past two years has maintained a good stable profitability and management level, make the company have a better long-term solvency. But the company also may adopt the conservative financial policies, without a greater risk of debt, so they are not able to fully use of financial leverage function to expand the scale of production and management.
2、盈利能力比率分析
2, profitability ratio analysis
以烟台万华股份有限公司2014年和2015年的财务信息，计算得出有关的盈利能力方面的财务指标，如下所示:
In yantai wanhua co., LTD in 2014 and 2015, the financial information, calculated about the profitability of the financial indicators, as shown below:
2014年，毛利率30.55%;营业利润率63.24% ;净利率17.53%;
In 2014, the gross margin of 30.55%; Operating margin of 63.24%; Net interest rate 17.53%;
2015年，毛利率34.88%;营业利润率32.35%;净利率18.94%。
In 2015, the gross margin of 34.88%; Operating margin of 32.35%; Net interest rate of 18.94%.
由此可看出企业的毛利率和净利率在2015年比2014年都有一定幅度的上升。原因主要在于2015年公司的营业收入比去年同期增长了14.3%;获得的净利润比去年同期上升了20.68%，主要是本年度投资收益增加，且营业外支出减少导致利润增加，由此提示企业进行投资应谨慎并减少营业外支出，避免影响企业利润。
You can see the enterprise of gross margin and net interest rate in 2015 than in 2014 has certain amplitude. Mainly because the company's operating income in 2015 than the same period last year increased by 14.3%; Net profit rose by 20.68% than the same period last year, mainly is this year's investment income increase, and non-business expenses reduce lead to increased profits, thus prompt enterprise investment should be cautious and reduce non-business expenses, avoid affect corporate profits.
3、资产营运能力比率分析
3, assets operation ability ratio analysis
以该公司2014年和2015年的财务信息进行计算，得出资产管理方面的有关财务指标，如下所示:
With the company in 2014 and 2015, the financial information to calculate, it is concluded that asset management aspects of the relevant financial indicators, as shown below:
2014年，应收账款周转率为22.42%;总资产周转率为0.9%;存货周转率为48%;
In 2014, accounts receivable turnover rate is 22.42%; Total asset turnover is 0.9%; Inventory turnover rate is 48%;
2015年，应收账款周转率为20.45 %;总资产周转率为0.8 %;存货周转率为58%。
In 2015, accounts receivable turnover rate is 20.45%; Total asset turnover is 0.8%; Inventory turnover ratio is 58%.
由此可看出，烟台万华2015年存货周转率比2014年大幅增加，说明存货的流动性增强，营业周期缩短，存货的管理效率增加。总资产周转率下降，说明了资产的使用效率降低。应收账款周转率的降低是因为收回应收款项的效率降低，企业应当加以控制，以防止坏账的发生。
You can see from this, yantai wanhua inventory turnover in 2015 than in 2014 increased dramatically, stock liquidity enhancement, operating cycle shortened, inventory management efficiency increased. Total asset turnover drops, illustrates the efficiency of assets. Accounts receivable turnover ratio of lower back because the efficiency of accounts receivable is reduced, the enterprise should be controlled, to prevent the occurrence of bad debts.
4、发展能力比率分析
4, the development ability ratio analysis
2014年，主营业务增长率44.89%;净利润增长率21.15%;净资产增长率18.24%;总资产扩张率34.58%;
In 2014, main business growth rate of 44.89%; Net profit growth rate of 21.15%; Net growth rate of 18.24%; Total assets expansion rate of 34.58%;
2015年，主营业务增长率16.69% ;净利润增长率26.7% ;净资产增长率14.27%;总资产扩张率29.41%。
In 2015, main business growth rate of 16.69%; Net profit growth rate of 26.7%; Net growth rate of 14.27%; Total assets expansion rate was 29.41%.
由此可看出，为了应对复杂的经济形势和变化，公司应做到努力调整模式，整合各种资源，牢固基础，在促使现有业务增长的同时，加大研发附加值更高的新产品，保持经营和业绩平稳较快发展。
We can see from this, in order to cope with the complex economic situation and change, the company should do efforts to adjust the pattern, integration of various resources, solid foundation, at the same time in the prompt the growth of existing businesses, increasing higher value-added new products research and development to keep operating and performance is steady and rapid development.
由于是2014年新会计准则开始实施，作者比较分析了烟台万华股份公司年年报，考察实施新会计准则前后，二者的账务处理、资产净值有没有发生重大变化。
As it was in 2014 began to implement new accounting standards, comparative analysis the author yantai wanhua co.,
annual report, inspection before and after the implementation of new accounting standards, the accounting treatment of both, the net asset value if there is any significant change.
（三）《企业会计准则第39号一公允价值计量》对企业财务处理的影响
(3) the accounting standards for enterprises no. 39 a fair value measurement of the impact on the enterprise financial processing
联营企业为林德气体(烟台)有限公司，系本公司与林德气体(香港)有限公司合资成立的公司，本公司投资比例为10%。公司在对长期股权投资采用公允价值进行计量，在采用公允价值计量时，合营企业烟台港万华工业园码头有限公司盈利239,626.77元，联营企业林德气体(烟台)有限公司亏损-2,852,111.97，采用新会计准则公允价值计量的情况下，股份公司子公司万华化学(北京)有限公司持有的交易性金融资产及可供出售金融资产，以公允价值进行计量。交易性金融资产本期全部出售，影响本期公允价值变动损益金额为16,017,988.99元。可供出售金融资产本期出售40,000股，本期公允价值变动金额为-4,160,215.38元。
Consortium for linde gas (yantai) co., LTD., is the company with linde gas (Hong Kong) co., LTD., a joint venture company, the company investment ratio of 10%. Company in the long-term equity investment measured using fair value, when using fair value measurement, the joint venture regulations wanhua industrial park pier co., LTD. 239626 profit first yuan, consortium linde gas (yantai) co., LTD., a loss - , adoption of new accounting standards under the condition of fair value, joint-stock company, a subsidiary of wanhua chemical (Beijing) co., LTD holding tradable financial assets and available for sale financial assets, measured at fair value. Transactional financial assets, this whole sale influence changes in the fair value of the current period profit and loss for $.99. . Available for sale financial assets, to sell 40000 shares in current changes in the fair value of the current period amount is RMB - .
（四）企业会计准则《企业会计准则第9号&职工薪酬》对企业做账处理的影响
(4) accounting standard for business enterprises &accounting standards for enterprises no. 9 - employee compensation& for enterprises to do zhang processing
股份公司按规定参加由政府机构设立的养老保险、失业保险计划，根据该等计划，本集团分别按员工基本工资的18%、1%，每月向该等计划缴存费用。除上述每月缴存费用外，本集团不再承担进一步支付义务。相应的支出于发生时计入当期损益或相关资产的成本。股份公司2015年分别向养老保险、失业保险计划缴存费用人民币118,003,777.81元及人民币7,992,233.70元，日，股份公司尚有人民币885,342.15元及人民币68,278.49元的应缴存费用是于本报告期间到期而未支付给养老保险及失业保险计划的。有关应缴存费用已于报告期后支付。
Joint-stock company in accordance with the provisions, to set up by government agencies of endowment insurance, unemployment insurance plan, according to the plan, such as the group respectively 18%, 1%, according to the basic wage of employees to the monthly pay expenses such as plan. Apart from the above monthly pay cost, the group no longer bear the payment obligation further. Corresponding spending on occurs recorded into the profits and losses of the current or the cost of the related assets. Joint-stock company in 2015 to the endowment insurance, unemployment insurance plan pay costs RMB
and RMB 1, 7992233, on December 31, 2015, joint-stock company is RMB
and is the cost of should pay RMB 68278.49 expire during the period of this report and did not pay endowment insurance and unemployment insurance plan. Concerned should pay fee payment after the reporting period.
（五）《企业会计准则第41号&在其他主体中权益的披露》对企业账务处理的影响
(5) the accounting standards for enterprises no. 41 - the disclosure of the rights and interests in other subjects, the impact on the enterprise accounting treatment
（1）2015年，公司新设纳入合并范围内的子公司如下：
(1) in 2015, the company set up a new consolidated in within the scope of the subsidiaries are as follows:
被投资公司名称&主营业务&类型&合并范围变动
The invested merge scope change the name of the company's main business type
万华化学（烟台）石化有限公司&石化贸易&新设&本期新纳入合并范围
Chemical (yantai wanhua) petrochemical co., LTD., sinopec trade new new consolidated in this range
万华化学（匈牙利）控股有限公司&投资管理、销售业务&新设&本期新纳入合并范围
Wanhua chemistry (Hungary) holding co., LTD., investment management, business of selling a new new consolidated in this range
万华化学美国不动产有限公司&不动产买卖及租赁&新设&本期新纳入合并范围
Wanhua chemical U.S. real estate co., LTD., real estate sales and leasing new new consolidated in this range
宁波信达明州贸易有限公司&化工产品贸易&新设&本期新纳入合并范围
Cinda ningbo mingzhou trade co., LTD. Set up a new chemical products trade new consolidated in this range
珠海万华房地产开发有限公司&房地产开发与经营&新设&本期新纳入合并范围
Zhuhai wanhua real estate development co., LTD., real estate develop and operate a new new consolidated in this range
（2）股份公司将将年末少数股东权益余额超过人民币3亿元的非全资子公司作为重要的非全资子公司予以列示：
(2) the company will be the end of the minority shareholders' rights and interests of the balance of more than 300 million yuan a wholly owned subsidiary of a wholly owned subsidiary shall be listed as important:
子公司名称&少数股东持股比例&本期归属于少数股东的损益&本期向少数股东宣告分派的股利&期末少数股东权益余额
Subsidiary company name minority shareholders holding this period belongs to the profits and losses of the minority shareholders to the minority shareholders in current dividends declared to distribute the final balance of minority shareholders' equity
万华化学(宁波)有限公司&25.50%&480,053,788.31&2,223,524,931.40
Wanhua chemical (ningbo) co., LTD. 25.50% of $...
万华化学(宁波)热电有限公司&0.49&80,016,327.20&73,500,000.00&73,500,000.00
Wanhua chemical (ningbo) electric co., LTD., 0.49
万华化学(宁波)氯碱有限公司&49.63%&79,110,747.63&59,557,500.00&348,001,074.93
Chemical (ningbo) wanhua chlor-alkali co., LTD. 49.63%,
（3）主要合营或联营企业：
(3) the main joint venture or consortium:
合营企业或联营企业名称&主要经营地&注册地&业务性质&持股比例(%)&对合营企业或联营企业投资的会计处理方法
Joint venture or consortium name mainly were registered business property ownership (%) of the joint venture or consortium investment accounting methods
合营企业烟台港万华工业园码头有限公司&中国&烟台市&服务业&50.00 权益法核算
The joint venture regulations wanhua industrial park pier co., LTD., China yantai services 50.00 equity method accounting
联营企业林德气体(烟台)有限公司&中国&烟台市&制造业&10.00 权益法核算
Consortium linde gas (yantai) co., LTD., China yantai manufacturing 10.00 equity method accounting
根据新的会计准则规定，要求企业在年报中披露重要相关企业的财务信息，主要包括：主要资产、负债、归属于母公司的权益、股份公司持有相关公司的份额、账面价值等。
According to the relevant provisions of the new accounting standards for enterprises in the annual report disclosure of important financial information of related companies, mainly includes: the rights and interests of the main assets, liabilities, attributable to the parent company, joint-stock company holding share and book value of the relevant company.
论文代写结语
Essay writing
2014年我国财政部对变革后的会计准则与国际会计准则可以进行有效的&接轨&，为企业下一步的走出国门，对外投资提供了较为便利的途径。企业在新会计准则指导下的会计核算工作，将为企业的财务管理提供有效的会计数据，最终为企业实现经营目标贡献出应有的作用。
In 2014 after the Treasury for change in China accounting standards and international accounting standards can effectively &standards&, the next step for the enterprise go abroad, foreign investment provides a more convenient way. In the new accounting standard for business enterprises under the guidance of accounting work, will provide effective accounting of financial management for the enterprise data, finally realize the management goal contribute for the enterprise's role.
Essay writing references:
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