CAJ | 학술논문

在会计准则国际趋同的大背景下，各国（或地区）的定期财务报告披露却遵循着各不相同的披露制度。随着经济的发展，合并财务报表已逐渐取代母公司财务报表，成为投资者、公司管理层和监管者关注的重点。制度安排上的多样性凸显了各国经济社会环境对会计的影响，同时也引发了各国（或地区）对现行财务报告披露制度安排的思考。，在对国内外现有相关研究进行分析和总结的基础上，通过对合并财务报表与母公司财务报表之间差异的比较研究、双重披露制下合并财务报表与母公司财务报表的有用性研究、财务报告目标与财务报告披露制度等三个方面的探讨，发现合并财务报表与母公司财务报表双重信息披露的研究，仍有待于从报告主体多重化的角度对现行财务报告目标进行改进，对合并财务报表与母公司财务报表之间的分工与协作进行更广泛的研究，以提高双重信息披露整体有用性。
재회계준칙국제추동적대배경하，각국（혹지구）적정기재무보고피로각준순착각불상동적피로제도。수착경제적발전，합병재무보표이축점취대모공사재무보표，성위투자자、공사관리층화감관자관주적중점。제도안배상적다양성철현료각국경제사회배경대회계적영향，동시야인발료각국（혹지구）대현행재무보고피로제도안배적사고。，재대국내외현유상관연구진행분석화총결적기출상，통과대합병재무보표여모공사재무보표지간차이적비교연구、쌍중피로제하합병재무보표여모공사재무보표적유용성연구、재무보고목표여재무보고피로제도등삼개방면적탐토，발현합병재무보표여모공사재무보표쌍중신식피로적연구，잉유대우종보고주체다중화적각도대현행재무보고목표진행개진，대합병재무보표여모공사재무보표지간적분공여협작진행경엄범적연구，이제고쌍중신식피로정체유용성。
Under the background of international convergence of accounting standards, the regular financial report disclosure in different countries （or regions）has different disclosure systems. At the same time, with the development of economy, the con- solidated financial statements have been gradually replaced the parent financial statements, andbecome the focus of investors, managers and supervisors concern. The diversity of institutional arrangements highlighted the influence of economic and social en- vironment on accounting, but also leads to the research on current the institutional arrangements of the disclosure of financial re- port. On the basis of analysis and summary of existing researches at home and abroad fromthree different aspects of eomparison between the consolidated financial statements and the parent company statements, the usefulness research on the consolidated fi- nancial statements and the parent financial statements under dual disclosure institution, financial report objective and disclosure institution of current financial report, conclude that the research on dual information disclosure of the consolidated financial state- ments and the parent financial statements should focus on the differences in nature, and need more extensive studies should modi- fy objective on financial reporting from the perspective of multiplex report entity, and focus on the differences and cooperation be- tween the consolidated financial statements and the parent financial statements, to enhance the overall uselulness of dual infornla- tion disclosure.