本文選題：租賃會(huì)計(jì)　切入點(diǎn)：準(zhǔn)則改革影響　出處：《東北財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：1997年,現(xiàn)行美國(guó)租賃會(huì)計(jì)準(zhǔn)則(FAS13)因其制定本身及執(zhí)行上的諸多弊端被評(píng)為“質(zhì)量最差的五個(gè)會(huì)計(jì)準(zhǔn)則”之一,而包括國(guó)際租賃會(huì)計(jì)準(zhǔn)則(IAS17)及我國(guó)租賃會(huì)計(jì)準(zhǔn)則在內(nèi)的多個(gè)國(guó)家的租賃會(huì)計(jì)準(zhǔn)則均是按照FAS13的處理思路制定,因此,重新建立高質(zhì)量的租賃會(huì)計(jì)準(zhǔn)則成為了全球關(guān)注的熱點(diǎn)問(wèn)題,2008年全球金融危機(jī)的爆發(fā)更是將租賃會(huì)計(jì)準(zhǔn)則改革的熱度推到了高潮。2010年IASB和FASB共同發(fā)布了《租賃會(huì)計(jì)準(zhǔn)則改革征求意見(jiàn)稿》,提議取消現(xiàn)行租賃會(huì)計(jì)準(zhǔn)則對(duì)經(jīng)營(yíng)租賃業(yè)務(wù)和融資租賃業(yè)務(wù)的劃分,并采取統(tǒng)一的會(huì)計(jì)處理模型規(guī)范租賃業(yè)務(wù)的會(huì)計(jì)行為。迄今為止,該項(xiàng)準(zhǔn)則雖然尚未正式發(fā)布,但相關(guān)細(xì)節(jié)的討論已經(jīng)接近尾聲,新準(zhǔn)則的出臺(tái)已迫在眉睫。 我國(guó)本著與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則持續(xù)趨同的原則,也會(huì)隨著國(guó)際租賃會(huì)計(jì)準(zhǔn)則的改革而相應(yīng)做出趨同性調(diào)整,這將給剛剛起步的我國(guó)租賃行業(yè)以及相關(guān)的法律監(jiān)管部門(mén)、稅收制度以及會(huì)計(jì)準(zhǔn)則制定機(jī)制本身都帶來(lái)巨大的沖擊。因此,筆者將此次租賃會(huì)計(jì)準(zhǔn)則改革作為中心議題,深入研究此次改革帶來(lái)的預(yù)期影響及針對(duì)此次改革應(yīng)做出的適應(yīng)性決策。 本文采用規(guī)范研究的方法,主要內(nèi)容分為六個(gè)部分： 第一部分,緒論。主要介紹論文的選題背景以及選題意義,對(duì)已有的相關(guān)文獻(xiàn)進(jìn)行總結(jié)與回顧,提出本文的研究思路以及研究方法,并指出本文的創(chuàng)新與不足。 第二部分,租賃會(huì)計(jì)的理論基礎(chǔ)。主要介紹與本文研究?jī)?nèi)容相關(guān)的理論,包括租賃會(huì)計(jì)理論,現(xiàn)代產(chǎn)權(quán)理論及博弈理論——準(zhǔn)則制定問(wèn)題。 第三部分,現(xiàn)行租賃會(huì)計(jì)準(zhǔn)則執(zhí)行情況及問(wèn)題分析。通過(guò)總體數(shù)據(jù)統(tǒng)計(jì)及具體案例說(shuō)明我國(guó)上市公司執(zhí)行現(xiàn)行租賃會(huì)計(jì)準(zhǔn)則的情況,并提出現(xiàn)行租賃會(huì)計(jì)準(zhǔn)則本身及執(zhí)行中存在的問(wèn)題,以證明此次改革在我國(guó)實(shí)行的必要性。 第四部分,此次租賃會(huì)計(jì)準(zhǔn)則改革的動(dòng)態(tài)變化及其影響。首先,通過(guò)理論具體說(shuō)明改革的主要?jiǎng)討B(tài)變化內(nèi)容。其次,結(jié)合南方航空案例,將現(xiàn)行租賃會(huì)計(jì)準(zhǔn)則和動(dòng)態(tài)變化進(jìn)行對(duì)比,通過(guò)具體數(shù)據(jù)說(shuō)明此次改革給我國(guó)存在租賃業(yè)務(wù)的公司的主要財(cái)務(wù)信息帶來(lái)的預(yù)期影響,給其他機(jī)構(gòu)部門(mén)帶來(lái)的預(yù)期影響,包括法律監(jiān)管部門(mén)的預(yù)期影響、稅收制度的預(yù)期影響以及會(huì)計(jì)準(zhǔn)則制定機(jī)制的預(yù)期影響。并得出結(jié)論：這些變化是否可以解決現(xiàn)行租賃會(huì)計(jì)準(zhǔn)則存在的問(wèn)題。 第五部分,租賃會(huì)計(jì)準(zhǔn)則改革的評(píng)價(jià)及適應(yīng)性決策。通過(guò)對(duì)上述改革的變化及其預(yù)期影響的分析,對(duì)此次改革的優(yōu)缺點(diǎn)做出總體評(píng)價(jià),并從會(huì)計(jì)準(zhǔn)則制定機(jī)制、企業(yè)、法律監(jiān)管部門(mén)、稅收制度四個(gè)角度出發(fā),具體深入地分析如何制定針對(duì)此次準(zhǔn)則變化的適應(yīng)性決策。 第六部分,結(jié)束語(yǔ)。 通過(guò)以上研究,筆者認(rèn)為,現(xiàn)行租賃會(huì)計(jì)準(zhǔn)則本身及其執(zhí)行存在著諸多弊端,不足以很好地規(guī)范企業(yè)的行為,此次改革能夠很好地遏制這些不規(guī)范行為的發(fā)生,在整體上有很大的積極意義。此次改革會(huì)給企業(yè)、法律監(jiān)管部門(mén)、稅收制度及會(huì)計(jì)準(zhǔn)則制定機(jī)制帶來(lái)較大的沖擊,因此本文也從以上幾個(gè)方面分別提出了應(yīng)對(duì)改革的適應(yīng)性決策,只要各利益集團(tuán)各司其職、共同發(fā)力,一定能夠很好地應(yīng)對(duì)此次租賃會(huì)計(jì)準(zhǔn)則的改革,促進(jìn)我國(guó)租賃行業(yè)以及整個(gè)經(jīng)濟(jì)體制健康、快速地發(fā)展。
[Abstract]:In 1997, the existing lease accounting standards (FAS13) because of its many shortcomings and develop itself on the implementation was named one of the "Five accounting standards" the worst quality, including the lease accounting standards (IAS17) in many countries and our country lease accounting standards, the lease accounting standards are in accordance with the idea of the FAS13 formulation, therefore, to establish a high quality of lease accounting standards has become a hot issue of global concern, in 2008 the outbreak of the global financial crisis is the lease accounting standards reform heat pushed to the climax of.2010 IASB and FASB jointly issued the "lease accounting standards reform draft", proposed to abolish the current leasing division accounting standards for business leasing and financing leasing business, and take the accounting behavior of accounting model specification rental business unified. So far, the criterion is still not officially But the discussion of the details has come to an end, and the new guidelines are imminent.
Our country with the continued convergence with international financial reporting standards and the corresponding principle, will make the convergence adjustment with the reform of the international lease accounting standards, which will give the financial leasing industry in China has just started and the relevant supervisory departments, tax system and accounting system itself has brought a huge impact. Therefore, the author will the reform of the lease accounting standards as the central issue, the expected impact of the adaptive decision research of the reform and the reform should be made.
The main content of this paper is divided into six parts: the method of normative research.
The first part is the introduction. It mainly introduces the background and significance of the topic, summarizes and reviews the existing literature, and puts forward the research ideas and research methods, and points out the innovation and shortage of this paper.
The second part, the theoretical basis of renting accounting, mainly introduces the theories related to the research contents of this paper, including the theory of renting accounting, the theory of modern property right and the theory of game making -- the formulation of standards.
The third part, analysis of the implementation of accounting standards and the problems in the current leasing. Through the overall statistics and the specific case of Listed Companies in China the implementation of existing lease accounting standards, and put forward the existing lease accounting standards and the implementation of the problem, to prove the necessity of the reform in our country.
The fourth part, the dynamic changes and effects of the reform of the lease accounting standards. Firstly, through the theory of specific content changes of main reform. Secondly, combined with the Southern Airlines case, comparing the current lease accounting criterion and dynamic change, through specific data that the reform is expected to affect the main financial information in China leasing business the company is expected to bring, the impact to other agencies, including the expected impact of legal supervision departments, the expected impact of the expected impact of the tax system and accounting standards mechanism. And draw the conclusion: whether these changes can solve the existing lease accounting standards.
The fifth part, the evaluation reform of lease accounting standards and adaptive decision. By analyzing the changes of the reform and its expected impact, make overall evaluation of the advantages and disadvantages of the reform, and develop a mechanism, from the enterprise accounting standards, legal supervision departments, four aspects of the tax system, the specific in-depth analysis of how to make decision for adaptability change the criteria.
The sixth part, the end of the language.
Through the above research, the author believes that the current lease accounting standards and its execution has many shortcomings, not good enough to standardize the behavior of enterprises, the reform can effectively curb the irregularities occurred, it has the positive meaning on the whole. This reform will give enterprises, legal supervision departments, bring greater the impact of the tax system and accounting standards system, so this article from the above aspects are put forward to reform the adaptive decision, as long as the interest groups to carry out their duties, work together, will be able to cope well with the reform of the lease accounting standards, promote the leasing industry in China and the entire economy healthy and rapid development.

【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F830.42

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本文編號(hào)：1722710