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题名	航空里程积分披露的影响因素分析——基于海南航空的案例研究; Factor analysis of Airlines Mileage Award disclosure Based on the case of Hainan Airlines
作者	张丽芳
答辩日期	2011 ; 2011
导师	杜兴强
关键词	里程奖励 Airlines Mileage Awards Scheme 会计政策 Accounting policy 信息披露 Accounting information disclosure
英文摘要	2006年度会计准则出台后，从具体的制度条文上看，并未对企业在销售产品或提供劳务的同时授予客户奖励积分的事项进行会计归属，而在实际生活中，给客户提供积分奖励的行为却屡见不鲜，例如航空公司的里程奖励、餐馆或书店的消费积分等。对于这类特殊的商业行为该采用怎样的会计政策进行计量和确认，又是否应该将该类信息进行对外披露呢？ 2008年12月26日财政部颁发的《关于做好执行会计准则企业2008年年报工作的通知》（财会函[2008]60号规定）就对此情况作了比较详细的规定，要求企业采用递延收益法进行会计处理。除此之外，是否有其他的因素影响企业对该类特殊商业行为的信息披露状况呢？ 本文选取海南航空的里程奖励计划作为主要研究对象，对海南航空从1999年至2009年度的财务会计报告中关于里程奖励计划的披露进行分析，发现以2008年度作为分界点，海南航空在此之前的年度财务会计报告中并不涉及里程计划的任何信息，而从2008年度开始则在年度财务会计报告中就这一航空企业的特殊政策予以披露。 结合海南航空内外因素尝试对里程信息披露状况的变更解释。外部因素中以同行业竞争及资本市场信息使用者的需求为例，内部因素则主要选取上市公司高管决策和企业融资需要作为主要考虑因素，结合海南航空的具体信息披露情况进行分析，结果却发现无论是内部因素还是外部因素，都不足以构成海南航空里程信息披露政策转变的原因。由此得出，海南航空在里程信息的披露态度上还是以法规约束为主的消极态度的结论，并希望上市公司在信息披露方面能从被动的“合规”披露者转向主动的信息提供者。; Accounting Standards is issued by Ministry of Finance People’s Republic of China in 2006. None of the lines of Accounting Standards refers to the Reward Credits during sales or service. However, Reward Credits is not uncommon in everyday life, such as Airlines Mileage Awards Scheme, bonus points set by restaurants or bookstore, etc. Then how to recognize and measure the special commercial operation in accounting, and whether or not such information should be disclosed in public? The announcement about being prepared for the work of annual report in new Accounting Standards is issued by Ministry of Finance People’s Republic of China in December 26, 2008. During the announcement, it demonstrably provides the method of deferred income to measure Reward Credits for the accounting treatment. In addition, is there any other factor influences this special information disclosure of commercial behavior situation? This paper selects the Hainan Airlines Mileage Award Scheme as the main object of study, during the annual report of Hainan Airlines from 1999 until 2009, we can find that, the year of 2008 was the boundary, Hainan Airlines did not disclose any information about Airlines Mileage Awards Scheme in it’s annual financial report before the year of 2008, while Hainan Airlines began to publicly disclose the information about the special policy operated by aviation industry in annual financing report of 2008. Combining external and internal factors, the paper try to explain why Hainan Airlines changed the accounting treatment of information disclosure about Airlines Mileage Award Scheme. External factors such as industry competition and demand of information users in capital market, while internal factors such as decision-making of executives of airline company as well as demand of Enterprise financing, are all major considerations. Analysing actually with the information disclosure situation of Hainan Airlines, we can find that, none of the factors mentioned before was enough to explain the change of the information disclosure about Airlines Mileage Award Scheme which treatment made by Hainan Airlines. Thus, we come to a conclusion that the attitude of Hainan Airlines toward information disclosure on Airlines Mileage Award Scheme is negative and regulatory compliance. Also we hope that public companies could change their treatment when publicly disclosing accounting information, and be initiative information providers.; 学位：管理学硕士; 院系专业：管理学院会计系_会计学; 学号：17520081151344
语种	zh_CN
出处	http://210.34.4.13:8080/lunwen/detail.asp?serial=30392
内容类型	学位论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/28130]
专题	管理学院－学位论文
推荐引用方式 GB/T 7714	张丽芳. 航空里程积分披露的影响因素分析——基于海南航空的案例研究, Factor analysis of Airlines Mileage Award disclosure Based on the case of Hainan Airlines[D]. 2011, 2011.

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