本文關(guān)鍵詞：租賃會計(jì)準(zhǔn)則若干理論問題研究　出處：《財(cái)政部財(cái)政科學(xué)研究所》2014年博士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 租賃 用益物權(quán) 使用權(quán)資產(chǎn) 中國應(yīng)對

【摘要】：自2002年9月諾沃克協(xié)議簽訂以來,IASB和FASB先后展開了一系列旨在趨同的聯(lián)合項(xiàng)目的研究,對租賃準(zhǔn)則的修訂位列其中。2010年8月,兩委員會發(fā)布了租賃會計(jì)準(zhǔn)則征求意見稿。2013年6月,在對各界的反饋意見進(jìn)行多次深入研究和討論后,再次發(fā)布了修訂后的租賃準(zhǔn)則征求意見稿。選擇租賃準(zhǔn)則作為研究對象,追溯其歷史,剖析其現(xiàn)狀,探尋其亟需的修正,不僅可以完整勾勒出租賃準(zhǔn)則變化的前因后果,而且其意義已超出租賃準(zhǔn)則研究本身。 研究租賃準(zhǔn)則,需要兩個(gè)前提：一是對租賃本質(zhì)的正確把握,二是對租賃行業(yè)的深刻了解。本文以物權(quán)理論為基礎(chǔ),結(jié)合租賃合同的特征和內(nèi)容以及《物權(quán)法》頒布以來物權(quán)理念的發(fā)展,提出租賃權(quán)即用益物權(quán)的論斷,突破了租賃權(quán)為債權(quán)的傳統(tǒng)理論。現(xiàn)行租賃被劃分為融資租賃和經(jīng)營租賃,而法律上的融資租賃不屬于租賃的范疇,與租賃有本質(zhì)的差別,會計(jì)采用“融資租賃”的表述,是對法律“融資租賃”概念的背離。通過研究租賃的法律實(shí)質(zhì),進(jìn)而研究其經(jīng)濟(jì)實(shí)質(zhì),本文重新梳理了法律形式和經(jīng)濟(jì)實(shí)質(zhì)的關(guān)系,同時(shí)進(jìn)一步探索法律實(shí)質(zhì)和經(jīng)濟(jì)實(shí)質(zhì)的關(guān)系,對法律與會計(jì)的互動作出摸索性的研究。在租賃業(yè)的發(fā)展過程中,法律、稅收、監(jiān)管和會計(jì),逐漸成為支撐租賃產(chǎn)業(yè)的四大支柱。會計(jì)成為行業(yè)發(fā)展的支柱是租賃業(yè)的一個(gè)非常重要也非常奇特的特征。會計(jì)上對經(jīng)營租賃和融資租賃的劃分,不只是影響著租賃業(yè)的規(guī)模,甚至決定著租賃業(yè)的發(fā)展方向。很難再有其他行業(yè)會計(jì)對其發(fā)展會如此顯著。從這個(gè)角度說,研究會計(jì)準(zhǔn)則和其經(jīng)濟(jì)后果的互動,租賃準(zhǔn)則是一個(gè)典型的范例。租賃權(quán)物權(quán)本質(zhì)的明確,會計(jì)成為行業(yè)支柱的特性,是解讀租賃準(zhǔn)則的必要鋪墊。 比較各國現(xiàn)行租賃準(zhǔn)則,并沒有本質(zhì)區(qū)別,只是美國租賃準(zhǔn)則帶有更明顯的規(guī)則導(dǎo)向痕跡。美國租賃準(zhǔn)則歷時(shí)已久,國際租賃準(zhǔn)則包括中國租賃準(zhǔn)則在內(nèi),與其實(shí)際是一脈相承。美國最初在財(cái)務(wù)報(bào)表中披露租賃業(yè)務(wù)是因?yàn)閾?dān)心長期租賃帶來的負(fù)債被低估,而對租賃帶來的資產(chǎn)的低估似乎并不十分關(guān)注。隨著租賃業(yè)的發(fā)展,實(shí)質(zhì)為資產(chǎn)購買的租賃大幅度增多。早在1964年美國會計(jì)原則委員會(APB)發(fā)布的第五號意見書就提出對租賃資產(chǎn)資本化的“購買模式”,并制定了相應(yīng)判定為“購買實(shí)質(zhì)”的標(biāo)準(zhǔn)。在后來的對租賃準(zhǔn)則的修訂中,雖討論過諸如法律債務(wù)模型、產(chǎn)權(quán)模型、負(fù)債模型和待執(zhí)行合同模型,但在1976年發(fā)布的SFAS13中,最終依然選擇以“與所有權(quán)相關(guān)的風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移”為內(nèi)涵的購買法對部分租賃業(yè)務(wù)實(shí)行資本化。其后的準(zhǔn)則修訂只體現(xiàn)在技術(shù)標(biāo)準(zhǔn)細(xì)枝末節(jié)的變動。然而,對現(xiàn)行租賃準(zhǔn)則的詬病不絕于耳。1997年,美國曾把租賃準(zhǔn)則評為五個(gè)最差準(zhǔn)則之一。租賃準(zhǔn)則被看作規(guī)則導(dǎo)向的典型,在各個(gè)利益集團(tuán)的角逐下已支離破碎。同年,美國提出高質(zhì)量會計(jì)準(zhǔn)則的概念,雖然至今還沒有形成統(tǒng)一權(quán)威的標(biāo)準(zhǔn),但符合財(cái)務(wù)概念框架、以原則為制定導(dǎo)向、公允反映財(cái)務(wù)信息被認(rèn)為是其核心內(nèi)容。以此來衡量現(xiàn)行租賃準(zhǔn)則,其將被重新修訂已成必然。現(xiàn)行租賃準(zhǔn)則對于經(jīng)營租賃和融資租賃的明線劃分,不僅為會計(jì)主體提供會計(jì)政策選擇的余地,更為糟糕的是它還可能引導(dǎo)會計(jì)主體進(jìn)行利潤操縱,甚至?xí)䴗S為掩藏會計(jì)信息的庇護(hù)所。劃分經(jīng)營租賃和融資租賃的理論基礎(chǔ)是所有權(quán)觀念而非使用權(quán)觀念,以及由此衍生的“與所有權(quán)相關(guān)的風(fēng)險(xiǎn)和報(bào)酬”標(biāo)準(zhǔn),是現(xiàn)行租賃準(zhǔn)則最大的困境。 2010年8月,IASB和FASB聯(lián)合發(fā)布的租賃會計(jì)準(zhǔn)則征求意見稿提出“使用權(quán)資產(chǎn)”概念。租賃會計(jì)處理采用使用權(quán)思想,美國有學(xué)者在1962年便有提及。1996年和1999年的兩份G4+1特別報(bào)告,更進(jìn)一步闡述了租賃會計(jì)處理的使用權(quán)方法,但因租賃會計(jì)處理的改變對行業(yè)影響過于巨大,被一直擱置。美國安然事件之后,會計(jì)準(zhǔn)則的制定由規(guī)則導(dǎo)向轉(zhuǎn)變到原則導(dǎo)向,經(jīng)濟(jì)一體化以及對全球金融危機(jī)的應(yīng)對,要求制定一套統(tǒng)一的、高質(zhì)量的、國際通用的會計(jì)準(zhǔn)則的呼聲日益高漲。2006年,FASB和TASB簽署備忘錄并啟動了包括財(cái)務(wù)報(bào)告概念框架等一系列聯(lián)合項(xiàng)目的研究,這為租賃準(zhǔn)則改革提供了絕佳契機(jī)。租賃征求意見稿取消經(jīng)營租賃和融資租賃的分類,采用使用權(quán)思想,是對租賃本質(zhì)認(rèn)識的回歸,是會計(jì)資產(chǎn)負(fù)債觀和原則導(dǎo)向的內(nèi)在要求,與財(cái)務(wù)概念框架的修訂有邏輯上的統(tǒng)一,反映了會計(jì)目標(biāo)的價(jià)值取向,符合會計(jì)資產(chǎn)要素的定義,滿足會計(jì)信息質(zhì)量特征的需要。由于租賃會計(jì)改革突出的經(jīng)濟(jì)后果,在征求意見過程中充滿爭議不可避免。 租賃國際準(zhǔn)則的修訂已是不可逆的趨勢。2013年5月,國際會計(jì)準(zhǔn)則理事會主席重申了國際會計(jì)準(zhǔn)則修訂的必要性,尤其著重提到租賃準(zhǔn)則的變革,表達(dá)了其堅(jiān)定的決心�！笆褂脵�(quán)資產(chǎn)”的基本理念,符合租賃的經(jīng)濟(jì)實(shí)質(zhì),也是提高會計(jì)信息質(zhì)量的應(yīng)有要求,在這一方面,中國應(yīng)該無條件接受。會計(jì)國際化及會計(jì)國際趨同的背景下,中國承諾中國會計(jì)準(zhǔn)則將與國際準(zhǔn)則持續(xù)趨同,同時(shí)聲明趨同的目的是等效,租賃準(zhǔn)則的修訂,是包括中國在內(nèi)的各國共同的任務(wù)。鑒于中國在租賃業(yè)宏觀和微觀的實(shí)際國情,中國應(yīng)對租賃準(zhǔn)則的變革策略,可概括為：基本理念上完全接受、概念技術(shù)上積極討論、趨同路線上審慎暫緩。
[Abstract]:Since the signing of the September 2002 IASB FASB and Norwalk agreement, has launched a series of studies aimed at the convergence of joint projects, amendments to the leasing criterion among the.2010 in August, the two committee issued the lease accounting standards draft.2013 in June, in the feedback from all walks of life more in-depth research and discussion, once again released the revised guidelines for lease draft. Choose rental standards as the research object, tracing its history, analyzes its present situation, to explore its correction, can not only complete the outline of the leasing criterion changes and its significance beyond antecedents and consequences, the lease criterion of itself.
Study on the rental standards, needs two premises: one is to correctly grasp the essence of the lease, the two is a deep understanding of the leasing industry. Based on the theory of property, combined with the characteristics and contents of the lease contract and property law promulgated since the < > the idea of property development, put forward the leasing right of usufructuary right judgment, breakthrough the lease for the traditional theory of creditor's rights. The current lease is classified as a financing lease or an operating lease, the lease financing lease law does not belong to the category, there are essential differences with the lease, the accounting statement, "finance lease" is a departure from the legal concept of "finance lease". Through the legal essence of the lease then, study the economic essence, this paper reviews the relationship between legal form and economic essence, and further explore the relationship between the legal essence and essence of the mutual action of economic, legal and accounting of the out of touch Simply study. In the leasing industry in the development process, legal, tax, regulatory and accounting, has gradually become the four pillars of the leasing industry has become a pillar industry. Accounting is the development of leasing industry an important but also a peculiar feature. Accounting of operating lease and financial lease division, not only influence the leasing industry scale, and even determines the direction of the development of leasing industry. It is difficult to have other industries accounting for its development will be so significant. From this point of view, research on the interaction of accounting standards and its economic consequences, the lease term is a typical example. The lease of the essence of accounting has become clear, characteristic industry pillar that is necessary for interpretation of rental standards.
International Comparison of accounting, and there is no essential difference, only the United States with a rule oriented leasing criterion marks more obvious. The United States rental standards has been a long time, the international standards including Chinese leasing leasing criterion, and the actual is the same. The United States initially in the financial statements disclosed in the leasing business because of concerns about long-term lease debt from undervalued to bring the lease, and underestimate assets does not seem very concerned. With the development of the leasing industry, the essence of leasing asset purchases greatly increased. In 1964 the United States accounting principles board (APB) issued fifth opinions on the leased assets capitalization "buy" mode, and make the corresponding decision "buy essence" standard. In the later of the lease amendments, although discussed such as legal debt model, model of property rights, and to hold the liability model The contract model, but in the 1976 release of SFAS13, eventually to "associated with the ownership risk and rewards for the meaning of the lease purchase method on the part of the business capital. Subsequent amendments only reflected in the technical standards for all the minor details change. However, the current rental standards criticized.1997 can be heard without end. The United States had to lease five worst rated one of the criteria. The typical lease criterion is regarded as rule oriented, in the interest of each group compete has been reduced to fragments. In the same year, the United States put forward the concept of high quality accounting standards, although has not yet formed a unified and authoritative standard, but with the financial conceptual framework principles the development oriented, fair to reflect the financial information is the core content. In order to measure the current rental standards, which will be revised has become inevitable. Accounting for business Rental and leasing of the open division, not only provide accounting policy alternative for accounting subject, even worse is that it also may lead to accounting for profit manipulation, and even become a hidden refuge. The theoretical basis of Accounting Information Division operating lease and financial lease is the concept of ownership rather than the right to use the concept, and the from "associated with the ownership of the risks and rewards" standard, is the plight of the existing lease criterion of maximum.
In August 2010, IASB and FASB jointly issued the lease accounting standards draft proposed "right to use assets" concept. The idea of the right to use the lease accounting, some American scholars mentioned in 1962.1996 and 1999 two G4+1 special report, further elaborated the right to use the method of lease accounting, but because of the lease the accounting change impact on the industry is too big, has been shelved. After Enron, the formulation of accounting standards by the rule oriented to the principle of orientation, economic integration and the global financial crisis should be to develop a set of unified requirements, high quality, international accounting standards is growing in.2006 FASB and TASB, and signed a memorandum to start the study including the conceptual framework of financial report and a series of joint projects, which provides an excellent opportunity for reform. The lease term lease Ask for cancel the classification of operating lease and financial lease the draft, with the idea of the right to use, is the understanding of the nature of the rental return, is the inherent requirement of the accounting of asset liability view and guiding principles, and revised financial conceptual framework with a unified logical, reflects the value orientation of accounting objectives, accounting definition is in line with the asset elements. To meet the needs of the quality characteristics of accounting information. Because of the lease accounting reform prominent economic consequences, in comments during the controversy is inevitable.
The revised leasing international standards has irreversible trend in May.2013, the chairman of the international accounting standards board reiterated the necessity of revising the international accounting standards, especially mentioned lease criteriontransformation, expressed his determination. "The basic concept of the right to use assets", in line with the economic essence of leasing, should also improve the requirements the quality of accounting information, on the one hand, China should unconditionally accept. The internationalization of accounting and accounting under the background of international convergence of accounting standards, Chinese commitment China will continue with the international accounting standards, at the same time the statement is the purpose of the equivalent convergence, revised leasing norms, including the task, is Chinese common. In view of the actual conditions China in the leasing industry of macro and micro, China to lease criterion change strategies can be summarized as follows: the basic concept fully accepted, actively discuss the concept of technology, A cautious approach to the convergence line.

【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】：博士
【學(xué)位授予年份】：2014
【分類號】：D923.2;F233;F832.49

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