چکیده:
ﻫﺪف اﯾﻦ ﺗﺤﻘﯿﻖ ﺑﺮرﺳﯽ اﯾﻦ ﻣﻄﻠﺐ اﺳﺖ ﮐﻪ آﯾﺎ ﮔﺰارﺷﺎت ﺗﻮﺟﯿﻬﯽ اﻓﺰاﯾﺶ ﺳـﺮﻣﺎﯾﻪﮐﻪ ﻃﺒﻖ ﻣﺎده 161 اﺻﻼﺣﯿﻪ ﻗﺎﻧﻮن ﺗﺠﺎرت ﺗﻨﻈﯿﻢ و ﺑﺮاﺳـﺎس ﺑﺨـﺶ 043 اﺳـﺘﺎﻧﺪاردﻫﺎیﺣﺴﺎﺑﺮﺳﯽ اﯾﺮان ﺗﻮﺳﻂ ﺣﺴﺎﺑﺪاران رﺳﻤﯽ ﻣﻮرد رﺳﯿﺪﮔﯽ و اﻇﻬـﺎرﻧﻈﺮ ﻗـﺮار ﻣـﯽ ﮔﯿـﺮد،ﭼﺎرﭼﻮﺑﯽ ﻣﺸﺨﺺ ﺑﺮای ﺗﻬﯿﻪ و اراﺋﻪ دارد، ﯾﺎ ﺧﯿﺮ. ﺿﻤﻨﺎ، در اداﻣـﻪ ﺗـﻼش ﺷـﺪه اﺳـﺖﺑﺮﻣﺒﻨﺎی اﺟﻤﺎع ﻧﻈﺮات اﻋﻀﺎی ﺟﺎﻣﻌﻪ ﺣﺴﺎﺑﺪاران رﺳﻤﯽ اﯾﺮان ﭼﺎرﭼﻮﺑﯽ اوﻟﯿﻪ ﺑﺮای ﺗﻬﯿﻪاﯾﻦ ﮔﺰارﺷﻬﺎ ﻣﻌﺮﻓﯽ ﺷﻮد. ﺟﻬﺖ ﮔﺮدآوری اﻃﻼﻋﺎت ﻣﻮرد ﻧﯿﺎز ﺑﺮای آزﻣﻮن ﻓﺮﺿـﯿﻪ ﻫـﺎ،از ﻧﻈﺮﺳﻨﺠﯽ و ﻓﯿﺶ ﺑﺮداری اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﺑﺪﯾﻦ ﻣﻨﻈﻮر، 451 ﭘﺮﺳﺸﻨﺎﻣﻪ ﮔـﺮدآوری * اﺳﺘﺎدﯾﺎر داﻧﺸﮕﺎه آزاد اﺳﻼﻣﯽ، واﺣﺪ ﻗﺰوﯾﻦ، ﻧﻮﯾﺴﻨﺪه اﺻﻠﯽ و ﻣﺴﺌﻮل ﻣﮑﺎﺗﺒﺎت . ** اﺳﺘﺎدﯾﺎر داﻧﺸﮕﺎه آزاد اﺳﻼﻣﯽ، واﺣﺪ ﺗﻬﺮان ﻣﺮﮐﺰی . *** ﮐﺎرﺷﻨﺎس ارﺷﺪ ﺣﺴﺎﺑﺪاری، واﺣﺪ ﺗﻬﺮان ﻣﺮﮐﺰی .25 ..................................................................................... ﭘﮋوﻫﺸﻨﺎﻣﻪ ﺣﺴﺎﺑﺪاری ﻣﺎﻟﯽ و ﺣﺴﺎﺑﺮﺳﯽﺷﺪه و 02 ﮔﺰارش ﺗﻮﺟﯿﻬﯽ اﻓﺰاﯾﺶ ﺳﺮﻣﺎﯾﻪ ﺷﺮﮐﺘﻬﺎی ﺑﻮرﺳﯽ ﻣﺮﺑﻮط ﺑـﻪ ﺳـﺎﻟﻬﺎی 5831ﻟﻐﺎﯾﺖ 7831، ﻣﻮرد ﺑﺮرﺳﯽ ﻗﺮار ﮔﺮﻓﺖ. ﺟﻬﺖ آزﻣﻮن ﻓﺮﺿﯿﺎت اﻃﻼﻋﺎت ﻧﯿـﺰ از آزﻣـﻮن ﺧﯽ دو اﺳﺘﻔﺎده ﺷﺪ.ﻧﺘﺎﯾﺞ ﮐﻠﯽ ﺗﺤﻘﯿﻖ ﻧﺸﺎن داد ﮐﻪ ﻓﺮﺿﯿﻪ اول ﻣﺒﻨﯽ ﺑﺮ اﯾـﻦ ﮐـﻪ ﻧﺒـﻮد ﭼـﺎرﭼﻮب ﺳـﺒﺐﻣﯽ ﺷﻮد ﮔﺰارﺷﻬﺎی ﺗﻮﺟﯿﻬﯽ اﻓﺰاﯾﺶ ﺳﺮﻣﺎﯾﻪ ﻓﺎﻗـﺪ ﻣﺤﺘـﻮای اﻃﻼﻋـﺎﺗﯽ ﯾﮑـﺴﺎن ﺑﺎﺷـﻨﺪ،ﺑﺮاﺳﺎس ﻧﻤﻮﻧﻪ ﺟﺎﻣﻌﻪ آﻣـﺎری اول و ﻧﻤﻮﻧـﻪ ﺟﺎﻣﻌـﻪ آﻣـﺎری دوم در ﺣـﺪود اﻃﻤﯿﻨـﺎن 99 درﺻﺪ ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪ.ﻓﺮﺿﯿﻪ دوم ﻧﯿﺰ ﻣﺒﻨﯽ ﺑﺮ اﯾﻦ ﮐﻪ ﻧﺒﻮد ﭼﺎرﭼﻮب ﺳﺒﺐ ﻣﯽ ﺷـﻮد ﮔﺰارﺷـﻬﺎی ﺗـﻮﺟﯿﻬﯽاﻓﺰاﯾﺶ ﺳﺮﻣﺎﯾﻪ ﺑﺪون اراﺋﻪ ﺗﮑﻨﯿﮑﻬﺎی ﻣﻌﻤﻮل ارزﯾﺎﺑﯽ ﭘﺮوژه ﻫـﺎ اراﺋـﻪ ﮔﺮدﻧـﺪ، ﺑﺮاﺳـﺎسﻧﻤﻮﻧﻪ ﺟﺎﻣﻌﻪ آﻣﺎری اول در ﺣﺪود اﻃﻤﯿﻨﺎن 99 درﺻﺪ و ﺑﺮﻣﺒﻨـﺎی ﻧﻤﻮﻧـﻪ ﺟﺎﻣﻌـﻪ آﻣـﺎریدوم، در ﺣﺪود اﻃﻤﯿﻨﺎن 59 درﺻﺪ ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪ. ﭘﺲ از ﺟﻤﻊ ﺑﻨـﺪی و ﺗﺤﻠﯿـﻞ اﻃﻼﻋـﺎتﮔﺮدآوری ﺷﺪه و ﻧﺘﺎﯾﺞ ﺗﺤﻘﯿﻖ، ﻓﻬﺮﺳﺖ اﻃﻼﻋـﺎت ﻻزم اﻻﻓـﺸﺎ در ﮔﺰارﺷـﻬﺎی ﺗـﻮﺟﯿﻬﯽ اﻓﺰاﯾﺶ ﺳﺮﻣﺎﯾﻪ ﻣﺸﺨﺺ و اراﺋﻪ ﮔﺮدﯾﺪ.
The aim of this research is to investigate necessity of existence a framework to prepare reasonable reports of increasing capital that are investigated and examined by Official Accountants according to the Article 161 of Amendment Part of Commercial Code and based on the Section 340 of Iranian Standards of Auditing. Meanwhile, a primitive framework is introduced to prepare such reports according to the common views of the members of Iranian Society of Official Accountants. In order to collect required information to examine assumptions, the procedures of opinion polling & indexing, has been utilized. For this purpose, 154 questionnaires has been collected and twenty reasonable reports of increasing capital related to years 2006 to 2008, has been examined and CHI-SQUARE test was used to evaluate assumptions of the information.
A general conclusion of this research shows that the initial assumption, based upon this fact that lacking framework is the cause of lacking identical information contents in reasonable reports of increasing capital. This assumption has been acceptable for 99 percent of first and second statistical community.
The second assumption is also based upon lacking framework conduct to present reasonable reports of capital increase without submitting usual techniques of projects evaluation, has been accepted according to the first statistical community sample in about 99 percent assurance and has been accepted in about 95 percent according to the second statistical community sample. After investigating and analysis of collected information and results of the research, the required information that shall be disclosed in reasonable reports of capital increase, has been specified and presented.
خلاصه ماشینی:
از اﯾﻦ رو، ﺿﺮورت اﻧﺠـﺎم ﮐـﺎر روی ﭼﺎرﭼﻮﺑﯽ ﺟﻬﺖ ﺗﻬﯿﻪ ﮔﺰارﺷﻬﺎی ﻣﺬﮐﻮر، ﮔﺎﻣﯽ ﺑـﻪ ﺳـﻮی ﯾﮑﻨـﻮاﺧﺘﯽ ﺑﯿـﺸﺘﺮ و ﺣـﺪاﻗﻞ ﻧﻤﻮدن اﻋﻤﺎل ﺳﻼﯾﻖ ﻣﯽ ﺑﺎﺷﺪ، ﺿﻤﻦ آﻧﮑﻪ ﻣﯽ ﺗﻮاﻧﺪ از ﻧﮕﺮاﻧﯽ ﻫﺎی ﺣـﺴﺎﺑﺮﺳﺎن در اﯾـﻦ ﻣﻮرد ﺑﮑﺎﻫﺪ و رﺳﯿﺪﮔﯽ ﻫﺎی آﻧﻬﺎ را ﺑﻪ ﯾﮑﺪﯾﮕﺮ ﻧﺰدﯾﮑﺘﺮ ﮐﻨﺪ، ﭼﺮاﮐﻪ اﯾﻦ ﮔﺰارﺷﻬﺎ ﺑﺮﭘﺎﯾـﻪ ﭘﯿﺶ ﺑﯿﻨﯽ و اﻃﻼﻋﺎﺗﯽ اﺳﺘﻮار اﺳﺖ ﮐﻪ ﺑﻪ اﺳﺘﻔﺎده ﮐﻨﻨﺪﮔﺎن در ﭘﯿﺶ ﺑﯿﻨﯽ ﺳـﻮد و زﯾـﺎن و ﺟﺮﯾﺎﻧﺎت ﻧﻘﺪی آﺗﯽ واﺣﺪ ﺗﺠﺎری ﯾﺎری ﻣﯽ رﺳﺎﻧﺪ و ﺑﻌﺒـﺎرﺗﯽ دارای ارزش ﭘـﯿﺶ ﺑﯿﻨـﯽ ﻣﯽ ﺑﺎﺷﺪ )8 , 5002 , .
ﻓﺮﺿﯿﻪ دوم: ﻧﺒﻮد ﭼﺎرﭼﻮب ﺑﺮای ﮔﺰارﺷﻬﺎی ﺗﻮﺟﯿﻬﯽ اﻓﺰاﯾﺶ ﺳﺮﻣﺎﯾﻪ ﺳﺒﺐ ﻣﯽ ﺷﻮد اﯾﻦ ﮔﺰارﺷﻬﺎ ﺑﺪون اراﺋﻪ ﺗﮑﻨﯿﮑﻬﺎی ﻣﻌﻤﻮل ارزﯾﺎﺑﯽ ﭘـﺮوژه ﻫـﺎ از ﺟﻤﻠـﻪ دوره ﺑﺎزﮔـﺸﺖ ﺳﺮﻣﺎﯾﻪ، ارزش ﻓﻌﻠﯽ، ﻧﺮخ ﺑﺎزده داﺧﻠﯽ و ﺷﺎﺧﺺ ﺳﻮدآوری اراﺋﻪ ﮔﺮدﻧﺪ.
ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ اﯾﻨﮑﻪ ﻣﺪ، ﮔﺰﯾﻨﻪ " ﺳﺒﺐ ﻣﯽ ﺷﻮد ﮔﺰارﺷـﻬﺎی ﺗـﻮﺟﯿﻬﯽ اﻓـﺰاﯾﺶ ﺳـﺮﻣﺎﯾﻪ ﺑﺪون اراﺋﻪ ﺗﮑﻨﯿﮑﻬﺎی ﻣﻌﻤﻮل ارزﯾﺎﺑﯽ ﭘﺮوژه ﻫﺎ اراﺋﻪ ﮔﺮدﻧـﺪ " ﻣـﯽ ﺑﺎﺷـﺪ و ﺑﺎﺗﻮﺟـﻪ ﺑـﻪ ﻣﻘﺪار ﺧـﯽ دو 12/58 و از آﻧﺠـﺎﺋﯽ ﮐـﻪ ﺳـﻄﺢ ﻣﻌﻨـﺎداری آن 1000/0 و ﮐﻤﺘـﺮ از 10/0 ﻣﯽ ﺑﺎﺷﺪ ﻟﺬا در ﺣﺪود اﻃﻤﯿﻨﺎن 99 درﺻﺪ، ﻓﺮض ﻣﺒﻨـﯽ ﺑـﺮ وﺟـﻮد ﺗﻔـﺎوت در ﭘﺎﺳـﺨﻬﺎ ﭘﺬﯾﺮﻓﺘﻪ ﻣﯽ ﺷﻮد، ﯾﻌﻨﯽ ﻧﺒﻮد ﭼﺎرﭼﻮب ﺳـﺒﺐ ﻣـﯽ ﺷـﻮد ﮔﺰارﺷـﻬﺎی ﺗـﻮﺟﯿﻬﯽ اﻓـﺰاﯾﺶ ﺳﺮﻣﺎﯾﻪ ﺑﺪون اراﺋﻪ ﺗﮑﻨﯿﮑﻬﺎی ﻣﻌﻤﻮل ارزﯾﺎﺑﯽ ﭘﺮوژه ﻫﺎ از ﺟﻤﻠﻪ دوره ﺑﺎزﮔﺸﺖ ﺳـﺮﻣﺎﯾﻪ، ارزش ﻓﻌﻠﯽ، ﻧﺮخ ﺑﺎزده داﺧﻠﯽ و ﺷﺎﺧﺺ ﺳﻮدآوری اراﺋﻪ ﮔﺮدﻧﺪ )ﺟﺪول ﺷﻤﺎره 3(.
ﭘﮋوﻫﺸﻨﺎﻣﻪ ﺣﺴﺎﺑﺪاری ﻣﺎﻟﯽ و ﺣﺴﺎﺑﺮﺳﯽ ﮔﺰارﺷﻬﺎی ﺗﻮﺟﯿﻬﯽ اﻓﺰاﯾﺶ ﺳﺮﻣﺎﯾﻪ ﺑﺪون اراﺋﻪ ﺗﮑﻨﯿﮏ ﻫﺎی ﻣﻌﻤﻮل ارزﯾﺎﺑﯽ ﭘﺮوژه ﻫﺎ اراﺋـﻪ ﮔﺮدﻧﺪ " 51 ﻣﻮرد و ﺗﻌﺪاد ﻣﺸﺎﻫﺪات ﺳﺒﺐ ﻧﻤﯽ ﺷﻮد ﮔﺰارﺷﻬﺎی ﺗﻮﺟﯿﻬﯽ اﻓﺰاﯾﺶ ﺳـﺮﻣﺎﯾﻪ ﺑﺪون اراﺋﻪ ﺗﮑﻨﯿﮑﻬﺎی ﻣﻌﻤﻮل ارزﯾﺎﺑﯽ ﭘﺮوژه ﻫﺎ اراﺋﻪ ﮔﺮدﻧﺪ، ﭘـﻨﺞ ﻣـﻮرد ﻣـﯽ ﺑﺎﺷـﺪ.