發(fā)布時(shí)間：2018-06-07 11:43

  本文選題：IFRS + 16��； 參考：《青島大學(xué)》2017年碩士論文

【摘要】：企業(yè)廣泛采用租賃的方式獲取資產(chǎn)的使用權(quán),主要是因?yàn)樽赓U可以降低企業(yè)的管理成本和財(cái)務(wù)風(fēng)險(xiǎn)。目前國際財(cái)務(wù)報(bào)告準(zhǔn)則要求把租賃分為經(jīng)營租賃和融資租賃,融資租賃取得的資產(chǎn)需要在承租方的資產(chǎn)負(fù)債表內(nèi)確認(rèn),而經(jīng)營租賃取得的資產(chǎn)不需要在資產(chǎn)負(fù)債表內(nèi)確認(rèn),這樣就影響了企業(yè)會(huì)計(jì)信息的質(zhì)量,也影響了會(huì)計(jì)報(bào)表使用者的經(jīng)營決策。國際會(huì)計(jì)準(zhǔn)則理事會(huì)為了廣泛征求租賃會(huì)計(jì)準(zhǔn)則的修訂意見進(jìn)行了多次圓桌會(huì)議。經(jīng)過多年的努力,國際會(huì)計(jì)準(zhǔn)則理事會(huì)完成了對(duì)租賃會(huì)計(jì)準(zhǔn)則的修訂工作,并在2016年1月13日發(fā)布了《國際財(cái)務(wù)報(bào)告準(zhǔn)則第16號(hào)-租賃》。我國目前采用《企業(yè)會(huì)計(jì)準(zhǔn)則第21號(hào)-租賃》(CAS 21)與國際IAS 17基本相同。我國尚未啟動(dòng)對(duì)我國CAS 21的修訂工作,但在2015年財(cái)政部公布的《中華人民共和國財(cái)政部與國際財(cái)務(wù)報(bào)告準(zhǔn)則基金會(huì)聯(lián)合聲明》中可以看出我國企業(yè)會(huì)計(jì)準(zhǔn)則與國際財(cái)務(wù)報(bào)告準(zhǔn)則全面趨同的精神,并且采用國際財(cái)務(wù)報(bào)告準(zhǔn)則可以提升財(cái)務(wù)報(bào)告的質(zhì)量和透明度,可以預(yù)見我國CAS 21將參照IFRS 16進(jìn)行修訂。通過本文的分析,筆者認(rèn)為現(xiàn)行租賃準(zhǔn)則存在一定的弊端,現(xiàn)行租賃準(zhǔn)則違背了會(huì)計(jì)報(bào)表信息的決策有用性原則并降低了財(cái)務(wù)報(bào)告的質(zhì)量,因此我國應(yīng)當(dāng)選擇適當(dāng)時(shí)機(jī)對(duì)現(xiàn)行租賃準(zhǔn)則進(jìn)行修訂。本文選取我國三大航空公司作為案例進(jìn)行分析,闡述了IFRS 16的主要變化,分析新租賃準(zhǔn)則的全面實(shí)施將對(duì)我國航空運(yùn)輸業(yè)產(chǎn)生哪些財(cái)務(wù)影響,從而有助于我國航空運(yùn)輸業(yè)依據(jù)企業(yè)的實(shí)際情況提前做好應(yīng)對(duì)措施。因此,如果我國對(duì)CAS 21進(jìn)行修訂并發(fā)布實(shí)施,企業(yè)應(yīng)當(dāng)根據(jù)我國租賃業(yè)發(fā)展的情況采取相應(yīng)的措施,有助于我國租賃準(zhǔn)則改革的順利進(jìn)行。相信只要大家共同努力,我國租賃會(huì)計(jì)準(zhǔn)則的改革方案就能順利實(shí)施,進(jìn)而促進(jìn)我國租賃行業(yè)的持續(xù)發(fā)展,甚至有助于我國經(jīng)濟(jì)的健康發(fā)展。
[Abstract]:Leasing is widely used to obtain the right to use assets, mainly because leasing can reduce the management cost and financial risk. The current International Financial reporting Standards require that leases be divided into operating leases and financial leases. Assets acquired from financial leases need to be recognized in the lessee's balance sheet, while assets acquired from operating leases need not be recognized in the balance sheet. This will affect the quality of enterprise accounting information, but also affect the business decisions of accounting statement users. The IASB has conducted round tables for extensive solicitation of revisions to leasing accounting standards. After years of efforts, the IASB completed the revision of accounting standards for leases and issued IFRS No. 16-Leasing on January 13, 2016. At present, China adopts the Accounting Standard for Enterprises No. 21-Lease), which is basically the same as the international IAS 17. China has not started the revision of China's CAS 21, However, in the Joint statement between the Ministry of Finance of the people's Republic of China and the International Financial reporting Standards Foundation, published by the Ministry of Finance in 2015, we can see the spirit of the overall convergence between Chinese enterprise accounting standards and international financial reporting standards. The adoption of international financial reporting standards can improve the quality and transparency of financial reports. It can be predicted that China's CAS 21 will be revised with reference to IFRS 16. Through the analysis of this paper, the author thinks that there are some drawbacks in the current lease standard, which violates the principle of decision usefulness of accounting statement information and reduces the quality of financial report. Therefore, China should choose an appropriate time to amend the current lease guidelines. In this paper, three major airlines in China are selected for case analysis, and the main changes of IFRS 16 are expounded, and the financial impact of the full implementation of the new lease standards on the air transport industry in China is analyzed. This will help our air transport industry according to the actual situation in advance to do well in response measures. Therefore, if CAS 21 is revised and issued and implemented in China, enterprises should take appropriate measures according to the development of leasing industry in China, which is helpful to the smooth reform of leasing standards in China. It is believed that as long as we make joint efforts, the reform scheme of our country's leasing accounting standards can be carried out smoothly, and then promote the sustainable development of the leasing industry in our country, and even contribute to the healthy development of our country's economy.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F562.6

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本文編號(hào)：1991056