本文關鍵詞： 以房養(yǎng)老 住房反向抵押貸款養(yǎng)老 金融工具 會計處理　出處：《中國海洋大學》2014年碩士論文　論文類型：學位論文

【摘要】：“以房養(yǎng)老”，它是指老年人以擁有產(chǎn)權(quán)的房屋向銀行或其他金融機構(gòu)做抵押，所貸款項用以補充養(yǎng)老，同時借款人有權(quán)保留該房屋的居住使用權(quán)，直到去世后用房產(chǎn)歸還貸款本息的一種新型的金融產(chǎn)品。由于其現(xiàn)金流的流向與傳統(tǒng)的住房抵押貸款方向相反，類似于金融機構(gòu)用分期付款的方式從老年人（借款人）手中買入房產(chǎn)，故美國人最早也將其稱之為住房反向抵押貸款養(yǎng)老。 隨著我國老齡化的加劇以及老年人房產(chǎn)私有化比率的提高，國外盛行的“以房養(yǎng)老”開始在我國嶄露頭角，這項新型的金融產(chǎn)品一經(jīng)引入，迅速引起了社會的廣泛關注。在國外，住房反向抵押貸款養(yǎng)老已經(jīng)是一項發(fā)展較為成熟的金融產(chǎn)品，我國各學科領域的專家在借鑒國外經(jīng)驗的基礎之上，同樣對住房反向抵押貸款養(yǎng)老產(chǎn)品展開了大量深入的研究�？v觀國內(nèi)外的研究成果，主要是集中在對住房反向抵押貸款養(yǎng)老的相關道德和法律問題、金融保險問題、產(chǎn)品需求與定價問題、社會救助保障問題等幾個方面，并沒有涉及到會計方面，因此引發(fā)了筆者對住房反向抵押貸款養(yǎng)老相關的會計問題的關注和研究。首先，“以房養(yǎng)老”作為一項經(jīng)濟活動，脫離不了與會計的聯(lián)系，它的開展不可避免地需要運用到會計這一經(jīng)濟管理工具，對其業(yè)務本身進行完整、連續(xù)、系統(tǒng)地反映和監(jiān)督。因此，我們需要將“以房養(yǎng)老”這個新的經(jīng)濟事項納入到會計的研究領域之中，從它的會計本質(zhì)入手重新解讀住房反向抵押貸款養(yǎng)老；其次，住房反向抵押貸款養(yǎng)老并不是普通抵押貸款與一般養(yǎng)老的簡單組合，它與傳統(tǒng)意義上的通過抵押房產(chǎn)獲得貸款用于養(yǎng)老的做法具有本質(zhì)的區(qū)別，不能直接套用普通抵押貸款的會計處理方法。因此，，我們有必要對具有特殊性的“以房養(yǎng)老”會計問題進行專門的研究。 本文以說明并解決住房反向抵押貸款養(yǎng)老的相關會計問題作為研究的中心來展開全文。首先厘定了“以房養(yǎng)老”和住房反向抵押貸款養(yǎng)老的等價關系，并指出“以房養(yǎng)老”的會計本質(zhì)是一項新型的金融工具；其次，分市場需求、金融保險、政策法規(guī)三方面對國內(nèi)外有關住房反向抵押貸款的研究成果進行了梳理，然后通過分析國外各國“以房養(yǎng)老”發(fā)展現(xiàn)狀，總結(jié)了可供我國解決的國際經(jīng)驗。進一步指出，我國開展住房反向抵押貸款養(yǎng)老主要存在三個方面的會計問題，即會計主體、會計確認和計量、會計列報和披露。然后分章節(jié)對上述三個問題展開分析與討論，通過對比一般抵押貸款的會計處理方式和結(jié)合住房反向抵押貸款自身的具體特征，給出了解決問題的方法并在文章的最后提出了政策建議。
[Abstract]:"to house endowment", it is to point to the elderly with the property right of the house to the bank or other financial institutions to make mortgage, the loan items used to supplement the pension, while the borrower has the right to retain the right to live in the house. A new type of financial product that until the end of its life repayments the principal and interest of a home loan because its cash flow flows in the opposite direction to the traditional home mortgage. Similar to the way financial institutions buy homes from older people (borrowers) by installment, Americans first called them reverse mortgages. With the aggravation of the aging of our country and the increase of the privatization rate of the old people's real estate, the "old-age by housing", which is popular in foreign countries, is beginning to emerge in our country, and this new financial product has been introduced once it has been introduced. In foreign countries, the housing reverse mortgage pension has been a mature financial product. Experts in various disciplines of our country are learning from the experience of foreign countries. At the same time, a large number of in-depth research on the housing reverse mortgage pension products. Throughout the domestic and foreign research results, mainly focused on the housing reverse mortgage pension related to the moral and legal issues. The problems of financial insurance, product demand and pricing, social assistance and security are not related to accounting. Therefore, the author pays close attention to and studies the accounting problems related to the housing reverse mortgage loan. Firstly, "housing old-age care" as an economic activity, can not be separated from the relationship with accounting. Its development inevitably needs to be applied to accounting as an economic management tool, to its business itself complete, continuous, systematic reflection and supervision. We need to bring the new economic issue of "housing for the aged" into the field of accounting research, and reinterpret the housing reverse mortgage pension from its accounting essence. Secondly, the housing reverse mortgage is not a simple combination of ordinary mortgage and general pension, it is different from the traditional way of obtaining loans through mortgage property for the aged. The accounting method of ordinary mortgage loan can not be directly applied. Therefore, it is necessary for us to make a special study on the accounting problem of "providing for the aged by housing". This paper focuses on explaining and solving the accounting problems related to the housing reverse mortgage pension. Firstly, it defines the equivalent relationship between the housing pension and the housing reverse mortgage pension. It also points out that the accounting essence of "old-age by housing" is a new type of financial instrument. Secondly, the market demand, financial insurance, policies and regulations on the domestic and foreign reverse mortgage research results are combed, and then through the analysis of foreign countries "housing endowment" development situation. This paper summarizes the international experience that can be solved by our country, and further points out that there are three main accounting problems in the development of housing reverse mortgage in our country, namely, accounting subject, accounting recognition and measurement. Accounting presentation and disclosure. Then the analysis and discussion of the above three issues are divided into chapters, by comparing the accounting treatment of general mortgage loan and combining with the specific characteristics of the housing reverse mortgage loan itself. At the end of this paper, some policy suggestions are put forward.
【學位授予單位】：中國海洋大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D669.6;F299.23;F832.4;F830.42


本文編號：1488927