我國推動財務報告主體為合併報表之可行性研究

The Feasibility of Impelling Consolidated Financial Statement as Financial Reporting Entity

童雅慧(Ya-Hui Tung)

指導教授 ： 李建然

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

集團企業複雜的轉投資結構使得投資人無法單從母公司個別的財務報告中窺得其整體的財務狀況與經營結果，惟我國現行採用的是以母公司報表為主、合併報表為輔的雙軌制財務報告制度，故本研究旨在探討我國在目前的環境與法制下，母公司報表與合併報表傳達給投資人之訊息是否存在顯著差異而足以左右投資人之決策，以及我國現行財務報告制度之缺失，並就未來推動財務報告主體改為合併報表時可能會遭遇的幾個主要問題提出建議，期以有助於未來主管機關順利推動合併財務報告制度。
本研究之結論與建議為：
1.藉由在合併財務報告中附註揭露母子公司簡明財務報表與加強部門別資訊的揭露，可以彌補合併財務報告綜合資訊不足之處，另採用XBRL申報財務報告亦有助於提昇各集團企業合併財務報告之可比較性。
2.建議年度報告維持現行須經會計師查核的規定，而半年度與季度財務報告則建議僅須經會計師核閱。
3.企業申報合併財務報告之期限，在年報部分建議原則上為3個月內，但授權主管機關可視情形放寬，而半年度與季度報告申報期限建議為45天內。
4.合併財務報告之實施時機建議與IFRS接軌時程同步，實施對象則為公開發行公司。
5.建議將控制力之定義與合併報表編製規定授權主管機關另定之，主管機關未規定時則依一般公認會計原則之規定，以解決現行同時存在2套合併報表之問題，與避免爾後法律修訂耗日費時無法及時因應快速變化之經濟環境。

關鍵字

合併財務報告 ； 關係企業 ； 母公司報表

並列摘要

The complicated reinvestment structure among members of conglomerate keeps investors from viewing the overall financial status and operation results from the financial reporting of parent company. This is not helped with the existing dual financial reporting system of Taiwan where the parent company financial statements are taken as the main part and consolidated statement as the assisting part under current legislation. In view of this, this research tried to find out whether is significant difference between the financial statements of parent company and the consolidated financial statements which is enough to misleading the decision of investors, and it is also intended to probe the discrepancy of current financial reporting system of Taiwan as well as providing suggestions on certain main issues that may be encountered if the consolidated financial statements are adopted as the main part in the future financial reporting, so that the competent authorities may be advised in promoting the consolidated financial reporting system.
Conclusions and Suggestions of the Research are as following:
1.By disclosing concise financial statements of parent and its subsidiaries in the notes of consolidated financial reporting and extend the disclosure of departmental information, the insufficiency of general information in the consolidated financial reporting may be reinforced. Also, it will be helpful in promoting the comparability of consolidated financial reporting of different conglomerates to register financial reporting by adopting XBRL.
2.It is suggested that the current requirement of CPA auditing annual report shall be maintained and semi-annual and quarterly financial report shall be reviewed by CPA.
3.The reporting time lines for filing consolidated financial reporting shall be within 3 months for annual report, but competent authorities shall be authorized to provide grace period. For semi-annual and quarterly report, they are suggested to be filed within 45 days after end of the periods.
4.The timing of enforcing consolidated financial reporting is suggested to be synchronized with adopting IFRS and the subjects to be enforced shall be public companies.
5.It is suggested that competent authorities be authorized to define the control and establish the requirements in compilation of consolidate financial statements, and when it is not provided by competent authorities, GAAP shall be applied, so that there will not be 2 sets of consolidated financial statement at the same time, and to avoid future legislative amendment which is normally failed to catch up with the rapid change of economic environment.

並列關鍵字

Consolidated Financial Reporting ； Affiliated Enterprise ； Parent-Only Financial Statements

參考文獻

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