我国上市公司资本经营中责任会计制度设计及应用研究_ 硕士学位论文.docx

我国上市公司资本经营中 责任会计制度设计及应用研究 随着两权分离和政企分开，我国上市公司主要承担着资本经营责任。资本经营是对 企业重组概念所作的进一步价值表述；它涵盖了资产重组、财务重组、资本重组等的基 本思想,试图以价值管理为红线来统盘考虑企业的价值资源，通过兼并、租赁、收购、上 市、托管等各种手段，来最终达到资本不断增值、企业财富最大化的目的。资本经营作 为一种全新的经营方式，其内容包括三个方面:一是资本的直接运作；二是以资本运作为 先导的资产组合与集中；三是按资本效率和效益原则进行的商品经营。近年来的实践证 明，我国上市公司能否在激烈的市场竞争中不断发展壮大，关键在于是否进行了科学的 资本经营。 而责任会计是公司为了有效地控制各责任中心的职责履行情况，并合理地确定与其 职责履行情况的经济利益，而建立的一套行之有效的，能及时和正确地反映，评价和考 核各责任中心实际经营业绩的一种公司内部会计制度。责任会计的重要性在于强调以责 任中心为组织基础，收集资料，编制计划并提供计划实际完成情况的会计信息，从而对 我国上市公司的内部进行业绩评价。 本文从我国上市公司资本经营的现状入手，借鉴国内外应用经验，结合我国上市公 司资本经营的实际情况，设计出企业资本经营中的责任会计制度,应用具体数据资料进行 分析，进而提出在企业资本经营中应用责任会计的管理对策。 关键词：资本经营，责任会计，资本增值，业绩评价 Research on the Design and Application of Responsibility AccountingSystem of Capital Operation of Our Country Cao Peipei(Accounting)Directed by Prof. Zhao ZhenzhiAbstract With the separation of operation right and management right, and separation of government and enterprise, the listed companies bear the responsibility of capital operation mainly. Capital Operation is the concept of corporate restructuring of the value of further interpretations; It covers a reorganization of assets and financial restructuring and capital restructuring of the basic thinking of trying to value management as a tribute to the holistic consideration of the value of resources through mergers, leasing, acquisitions, listing the Trusteeship Council, and other means to achieve the ultimate capital to continuously upgrade enterprises wealth maximization goals. Capital Operation as a brand-new mode of operation, which includes three aspects : First, the direct operation of capital; Second, the pilot operation of the capital asset portfolio and focus; the last one is based on capital efficiency and effectiveness of the principle of commodities. Practice in recent years has proven that the ability of the company in the fierce market competition has been steadily expanded, The key lies in whether or not a scientific Capital Operation. Meantime responsibility accounting is one kind of