政府补助对上市公司的财务报表影响分析-以科大讯飞为例.docxVIP

An analysis of the impact of government subsidies on the financial statements of Listed Companies.-Taking iFLYTEK Co., Ltd. as an example. Abstract：At present, government subsidies generally exist in Chinas listed companies, and the scale of government subsidies for listed companies continues to increase, making national resources occupied by a large amount. The problems caused by the accounting disposal of government subsidies by listed companies are becoming more and more prominent. This is because government subsidies provide listed companies with a large number of opportunities for profit management. This also makes even some listed companies continue to use government subsidies for many years. Maintain its own listing status, achieve the goal of whitewashing financial statements, and join the purpose of capital market operations. This article takes the listed company iFLYTEK Co., Ltd. as an example to summarize the status of obtaining government subsidies, and to analyze the impact of the government subsidies on the companys financial statements. The problems and reasons of the application of the government subsidies of United Science and Technology Co., Ltd. pointed out the risks that listed companies may present in the process of using government subsidies, and finally put forward corresponding countermeasures and suggestions. Keywords：Government subsidy, financial analysis, perfect countermeasures 目 录 TOC \o 1-3 \h \u 1 绪 论 1 1.1研究背景和意义 1 1.1.1本课题的研究背景 1 1.1.2本课题的研究意义 1 1.2 文献综述 2 1.2.1国外研究 2 1.2.2国内研究 3 1.3研究方法和内容 4 1.3.1研究方法 4 1.3.2研究内容 4 2政府补助对财务报表影响的理论概述 6 2.1政府补助的概念 6 2.2企业政府补助相关会计处理 6 2.2.1与收益相关的会计处理 6 2.2.2与资产相关的会计处理 6 2.3政府补助对财务报表的影响 7 2.3.1对资产负债表的影响 7 2.3.2对现金流量表的影响 8 2.3.3对利润表的影响 8 2.3.4对所有者权益变动表的影响 8 3政府补助对科大讯飞财务报表的影响分析 9 3.1科大讯飞背景介绍 9 3.2政府补助对科大讯飞财务报表的影响 10 3.2.1对资产负债表的影响 10 3.2.2对现金流量表的影响 11 3.2.3对利润表的影响 11 3.2.4对所有者权益变动表的影响 12 3.3原因分析 13 3.3