本文選題：權(quán)益性交易 + 資本交易��； 參考：《財(cái)政部財(cái)政科學(xué)研究所》2012年碩士論文

【摘要】：2007年,我國上市公司開始全面執(zhí)行新企業(yè)會計(jì)準(zhǔn)則,通過對近幾年上市公司公布的年報進(jìn)行全面分析表明,企業(yè)會計(jì)準(zhǔn)則體系較好地實(shí)現(xiàn)了新舊轉(zhuǎn)換和平穩(wěn)實(shí)施,上市公司對企業(yè)會計(jì)準(zhǔn)則的整體理解和運(yùn)用水平不斷提高,同時,隨著資本市場的發(fā)展和新的經(jīng)濟(jì)業(yè)務(wù)、交易形式的涌現(xiàn),也不斷出現(xiàn)一些新的問題和情況,尤其是一些利用制造交易特別是與控股股東等關(guān)聯(lián)方之間進(jìn)行交易獲取利潤的情況。 2008年財(cái)政部下發(fā)的財(cái)會函[2008]60號中首次提到了權(quán)益性交易的概念,但無論國際財(cái)務(wù)報告準(zhǔn)則(IASB),還是我國會計(jì)準(zhǔn)則均沒有明確定義權(quán)益性交易,美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會在其概念公告中給出了原則性界定,但也沒有明確判斷何種交易為基于股東身份做出的交易,導(dǎo)致一些上市公司仍有利用實(shí)質(zhì)上屬于權(quán)益性交易的交易事項(xiàng)進(jìn)行盈余管理的空間,增加了我國資本市場的風(fēng)險,嚴(yán)重影響我國資本市場財(cái)務(wù)信息的質(zhì)量。 完善企業(yè)會計(jì)準(zhǔn)則體系,與時俱進(jìn),及時對新的經(jīng)濟(jì)業(yè)務(wù)涉及的會計(jì)處理做出規(guī)定,明晰相關(guān)概念,利于高質(zhì)量企業(yè)財(cái)務(wù)信息的產(chǎn)生,能降低交易成本,促進(jìn)資金的有效流動和資源的有效配置,利于資本市場的健康發(fā)展。本文從“權(quán)益性交易”的發(fā)展背景著眼,主要介紹了我國企業(yè)會計(jì)準(zhǔn)則、美國財(cái)務(wù)會計(jì)準(zhǔn)則和國際會計(jì)準(zhǔn)則涉及的有關(guān)權(quán)益性交易的相關(guān)規(guī)定,同時結(jié)合在我國資本市場上出現(xiàn)的可以認(rèn)定為權(quán)益性交易的經(jīng)濟(jì)事項(xiàng),試對權(quán)益性交易進(jìn)行解釋并總結(jié)歸納判斷權(quán)益性交易的方法。同時簡要介紹了作為權(quán)益性交易處理的經(jīng)濟(jì)事項(xiàng)在實(shí)務(wù)中遇到的問題,如將與權(quán)益性交易相關(guān)的利得與損失計(jì)入當(dāng)期損益,或者將權(quán)益性交易與其他綜合收益混淆,導(dǎo)致企業(yè)財(cái)務(wù)信息混亂。并提出了相應(yīng)的處理建議。最后,本文主要從企業(yè)會計(jì)準(zhǔn)則制定和政府監(jiān)督角度提出了明晰權(quán)益性交易概念和如何判斷權(quán)益性交易的建議。 資本市場的發(fā)展需要政府不斷調(diào)整、完善職能,減少直接的干預(yù),承擔(dān)更多地公共職責(zé)。對于諸如“權(quán)益性交易”的經(jīng)濟(jì)事項(xiàng),政府監(jiān)管部門更應(yīng)建立高質(zhì)量的企業(yè)會計(jì)準(zhǔn)則體系,建立會計(jì)專業(yè)技術(shù)問題快速反應(yīng)機(jī)制,糾正個別上市公司會計(jì)處理偏離企業(yè)會計(jì)準(zhǔn)則的問題及不當(dāng)信息披露行為,提高我國會計(jì)的國際華語權(quán),推動我國會計(jì)的規(guī)范化和國際化。
[Abstract]:In 2007, China's listed companies began to fully implement the new accounting standards for enterprises. Through a comprehensive analysis of the annual reports published by listed companies in recent years, it is shown that the system of enterprise accounting standards has better realized the transformation and smooth implementation of the new and the old. With the development of capital market and new economic business and the emergence of trading forms, there are also some new problems and situations. In particular, the use of manufacturing transactions, especially with the controlling shareholders and other related parties transactions for profit. The concept of equity transaction is mentioned for the first time in the financial accounting letter [2008] 60 issued by the Ministry of Finance in 2008, but neither the International Financial reporting Standard nor the Accounting Standards of our country have clearly defined the equity transaction. The Financial Accounting Standards Board (FASB) has defined the principles in its concept announcement, but it has not clearly determined which transactions are based on shareholder status. As a result, some listed companies still have room for earnings management by using transactions that are essentially equity transactions, which increase the risk of our capital market and seriously affect the quality of financial information in China's capital market. Perfect the enterprise accounting standard system, keep pace with the times, make the regulation on the accounting treatment of the new economic business in time, clarify the related concept, be advantageous to the production of the high quality enterprise financial information, can reduce the transaction cost, Promote the effective flow of funds and efficient allocation of resources, conducive to the healthy development of the capital market. Based on the background of the development of "equity trading", this paper mainly introduces the relevant provisions of China's accounting standards for enterprises, American financial accounting standards and international accounting standards concerning equity transactions. At the same time, combining with the economic events which can be recognized as equity transaction in the capital market of our country, this paper tries to explain the equity transaction and sum up the methods of judging the equity transaction. At the same time, the paper briefly introduces the problems encountered in the practice of dealing with economic matters as equity transactions, such as taking the gains and losses related to equity transactions into the current profit and loss, or confusing equity transactions with other comprehensive gains and losses. Cause enterprise financial information confusion. Some corresponding suggestions are put forward. Finally, this paper puts forward the concept of clear equity transaction and some suggestions on how to judge equity transaction from the angle of enterprise accounting standard formulation and government supervision. The development of the capital market needs the government to adjust continuously, perfect the function, reduce the direct intervention and assume more public responsibility. For economic matters such as "equity transactions," government regulators should set up a high-quality accounting standards system for enterprises, and establish a rapid response mechanism for technical problems in accounting professions. In order to improve the international Chinese language right of Chinese accounting and to promote the standardization and internationalization of accounting in China, the accounting treatment of individual listed companies deviating from the accounting standards of enterprises and improper disclosure of information should be corrected.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51

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本文編號：1963352