【摘要】：可變利益實體是指接受第46號解釋文件(FIN46)規(guī)范的所有實體。與其相關的可變利益實體結(jié)構(gòu),通常是由外國投資者和中國創(chuàng)始股東成立一個離岸公司,再由海外上市公司在中國境內(nèi)設立一家境內(nèi)外資控股公司,從事外商投資不受限制的行業(yè)并協(xié)議控制真正想要海外上市但受外商投資限制的企業(yè)。[1]我們所熟知的互聯(lián)網(wǎng)企業(yè),例如百度、阿里巴巴、騰訊等,都采用了可變利益實體結(jié)構(gòu)境外上市,既有效規(guī)避了監(jiān)管,又籌集到了資金來支持自身的飛速發(fā)展,某種程度上來說,可變利益實體成就了我國互聯(lián)網(wǎng)企業(yè)發(fā)展的黃金十年。但是,國內(nèi)對可變利益實體一直存在爭議,有人質(zhì)疑它的合法性,也有人擔心其潛在的種種風險。目前在制度層面上,法律法規(guī)對可變利益實體缺乏明確的約束和規(guī)范。而2014年新修訂的會計準則對“控制”的定義做出了重大修改,擴大了“控制”的范圍,有將可變利益實體納入合并范圍的意圖。因此,對可變利益實體相關的會計處理問題進行研究,有一定的現(xiàn)實意義。本文共分為六部分,第一部分為文章的緒論部分,主要介紹了論文的研究背景及研究意義,國內(nèi)外研究成果及本文的研究思路、研究方法、創(chuàng)新與不足。第二部分為相關基礎概念的解析,結(jié)合具體準則介紹了可變利益實體的特征,對比分析了它與“特殊目的實體”以及“結(jié)構(gòu)化主體”概念的異同,為下文的陳述做鋪墊。同時,還宏觀分析了可變利益實體結(jié)構(gòu)出現(xiàn)的原因、該結(jié)構(gòu)的構(gòu)成和判斷可變利益實體的步驟。第三部分為可變利益實體相關會計處理的討論。協(xié)議控制不同于股權(quán)控制,在確認、計量、報告時都有不同于傳統(tǒng)會計處理的問題需要考慮,本文結(jié)合不同會計準則,對這些重要問題進行梳理,比較了不同會計準則處理方法。第四部分引入案例,通過阿里巴巴采用可變利益實體結(jié)構(gòu)的具體案例,直觀體現(xiàn)了第三部分提到的會計問題在實踐中的處理方法。第五部分結(jié)合前文對理論的分析和案例的歸納,對我國處理結(jié)構(gòu)化主體提出具體建議,在準則中引入“主要受益人”的概念,明確具體的準則規(guī)范,完善披露機制。第六部分是全文的總結(jié)和對可變利益實體會計處理未來發(fā)展的展望。
[Abstract]:Variable interest entities are all entities that accept the interpretation document No. 46 (FIN46) specification. The variable interest entity structure associated with it usually involves the establishment of an offshore company by foreign investors and founding shareholders in China, and the establishment of a foreign capital holding company in China by an overseas listed company. Engage in industries with unlimited foreign investment and agree to control those enterprises that really want to list overseas but are restricted by foreign investment. [1] Internet companies we know well, such as Baidu, Alibaba, Tencent, etc., Both of them have adopted the variable interest entity structure to list overseas, which not only effectively circumvent the supervision, but also raise funds to support their rapid development. To some extent, the variable interest entity has achieved the golden decade of the development of China's Internet enterprises. However, there has been controversy at home about the variable interest entity, with some questioning its legitimacy and some worrying about its potential risks. At present, laws and regulations are lack of clear restrictions and regulations on variable interest entities. The 2014 revised accounting standards made a major change in the definition of "control" and expanded the scope of "control", with the intention of bringing the variable interest entity into the scope of the merger. Therefore, it is of practical significance to study the accounting problems related to variable interest entities. This paper is divided into six parts, the first part is the introduction of the article, mainly introduces the research background and significance of the paper, domestic and foreign research results and research ideas, research methods, innovation and deficiencies. The second part is the analysis of related basic concepts. It introduces the characteristics of variable interest entity in combination with specific criteria, compares and analyzes the similarities and differences between it and the concepts of "special purpose entity" and "structured subject", so as to pave the way for the following statements. At the same time, the causes of the structure of variable interest entity are analyzed macroscopically, and the structure of the structure and the steps of judging the variable interest entity are also discussed. The third part is the discussion about the accounting treatment of variable interest entity. Agreement control is different from equity control. In recognition, measurement and reporting, there are different problems to be considered from traditional accounting treatment. This paper combs these important issues with different accounting standards. Different accounting standards are compared. The fourth part introduces the case, through Alibaba adopts the variable interest entity structure concrete case, has intuitively reflected the third part mentioned the accounting question in the practice processing method. In the fifth part, combined with the theoretical analysis and case induction, the author puts forward some concrete suggestions on how to deal with the structured subject in China, introduces the concept of "main beneficiary" into the criterion, clarifies the specific criterion and rules, and consummates the disclosure mechanism. The sixth part is the summary of the full text and the prospect of the future development of variable interest entity accounting.
【學位授予單位】：中國財政科學研究院
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F233

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