發(fā)布時(shí)間：2018-04-15 10:39

  本文選題：不確定性會計(jì) + 產(chǎn)權(quán)流轉(zhuǎn)　； 參考：《湖南大學(xué)》2013年博士論文

【摘要】：產(chǎn)權(quán)是市場經(jīng)濟(jì)的基礎(chǔ),明晰產(chǎn)權(quán)可促進(jìn)社會經(jīng)濟(jì)的發(fā)展。產(chǎn)權(quán)流轉(zhuǎn)包括全部產(chǎn)權(quán)交易和部分產(chǎn)權(quán)流轉(zhuǎn)。部分產(chǎn)權(quán)流轉(zhuǎn)是指使用權(quán)和收益權(quán)的流轉(zhuǎn),如土地使用權(quán)流轉(zhuǎn)、礦業(yè)權(quán)流轉(zhuǎn)以及租賃業(yè)務(wù)等。我國法律明確規(guī)定,土地和礦產(chǎn)資源歸國家所有,人們只能擁有土地和礦產(chǎn)資源的使用權(quán)和部分收益權(quán)。本文在這種特殊的公有產(chǎn)權(quán)制度下,以價(jià)值理論、產(chǎn)權(quán)理論、契約理論、不確定性理論以及財(cái)務(wù)會計(jì)概念框架理論為基礎(chǔ),運(yùn)用規(guī)范分析和實(shí)證分析相結(jié)合的研究方法,分析不確定性的部分產(chǎn)權(quán)流轉(zhuǎn)價(jià)值的構(gòu)成、計(jì)量與信息披露。 根據(jù)部分產(chǎn)權(quán)流轉(zhuǎn)不確定性程度的高低,將產(chǎn)權(quán)流轉(zhuǎn)分為高度不確定性產(chǎn)權(quán)流轉(zhuǎn)、中度不確定性產(chǎn)權(quán)流轉(zhuǎn)和低度不確定性產(chǎn)權(quán)流轉(zhuǎn),并構(gòu)建了不確定性下產(chǎn)權(quán)流轉(zhuǎn)的會計(jì)理論框架。由于不確定性程度的不同,在進(jìn)行產(chǎn)權(quán)流轉(zhuǎn)的價(jià)值計(jì)量與信息披露時(shí),選擇的計(jì)量屬性也有所不同。對高度不確定性的產(chǎn)權(quán)流轉(zhuǎn),主要以公允價(jià)值計(jì)量,對中度不確定性的產(chǎn)權(quán)流轉(zhuǎn)采用公允價(jià)值與歷史成本計(jì)量屬性混合計(jì)量,對于低度不確定性的產(chǎn)權(quán)流轉(zhuǎn),以歷史成本計(jì)量為主,輔以公允價(jià)值計(jì)量。 高度不確定性產(chǎn)權(quán)流轉(zhuǎn)計(jì)量主要以礦業(yè)權(quán)為例。礦業(yè)權(quán)在勘探開采之前的流轉(zhuǎn)具有極大的不確定性。礦業(yè)權(quán)流轉(zhuǎn)包括礦產(chǎn)資源權(quán)益的交換、轉(zhuǎn)讓、租賃、合作經(jīng)營等方式,會計(jì)作為提供信息的工具,必然反映這些問題。礦業(yè)權(quán)流轉(zhuǎn)的不確定性程度極大,為了反映礦業(yè)權(quán)流轉(zhuǎn)過程的風(fēng)險(xiǎn),建議采用公允價(jià)值計(jì)量礦業(yè)權(quán)流轉(zhuǎn)價(jià)值,從受讓方和轉(zhuǎn)讓方兩個(gè)角度探討礦業(yè)權(quán)流轉(zhuǎn)過程中的價(jià)值計(jì)量。 中度不確定性的產(chǎn)權(quán)流轉(zhuǎn)計(jì)量主要以土地使用權(quán)為例。在我國特殊的產(chǎn)權(quán)體制下,土地產(chǎn)權(quán)只能部分流轉(zhuǎn)�，F(xiàn)行會計(jì)準(zhǔn)則沒有為土地流轉(zhuǎn)發(fā)布單獨(dú)的會計(jì)規(guī)范,導(dǎo)致會計(jì)信息缺乏可比性。在市場經(jīng)濟(jì)迅猛發(fā)展,尤其是房地產(chǎn)市場蓬勃發(fā)展的今天,土地流轉(zhuǎn)越來越頻繁,運(yùn)用公允價(jià)值計(jì)量土地流轉(zhuǎn)價(jià)值成為現(xiàn)實(shí),從土地二級市場的轉(zhuǎn)讓方和受讓方角度探討我國土地流轉(zhuǎn)價(jià)值計(jì)量,以期對我國土地流轉(zhuǎn)相關(guān)政策的制定提供理論基礎(chǔ)。 低度不確定性的產(chǎn)權(quán)流轉(zhuǎn)計(jì)量主要以租賃業(yè)務(wù)為例。闡述租賃業(yè)務(wù)的產(chǎn)權(quán)內(nèi)涵、分析現(xiàn)行世界各國租賃會計(jì)的發(fā)展情況。以4家上市航空公司為例,闡述我國承租人和出租人的會計(jì)處理現(xiàn)狀,并根據(jù)國際會計(jì)準(zhǔn)則委員會提出的租賃業(yè)務(wù)新模式,分析將經(jīng)營租賃承諾資本化后,將會對公司的資產(chǎn)、負(fù)債、流動(dòng)比率、資產(chǎn)負(fù)債率等財(cái)務(wù)比例產(chǎn)生怎樣的影響。結(jié)果表明,經(jīng)營租賃承諾資本化后,公司的流動(dòng)比率、資產(chǎn)負(fù)債率都較資本化前有提高。 信息披露是不確定性產(chǎn)權(quán)流轉(zhuǎn)會計(jì)的重要部分。闡述礦業(yè)權(quán)流轉(zhuǎn)、土地使用權(quán)流轉(zhuǎn)以及租賃資產(chǎn)使用權(quán)流轉(zhuǎn)的信息披露問題。不確定性產(chǎn)權(quán)流轉(zhuǎn)中最大的問題就是風(fēng)險(xiǎn),將采取實(shí)證研究的方法分析高度不確定性產(chǎn)權(quán)流轉(zhuǎn)、中度不確定性產(chǎn)權(quán)流轉(zhuǎn)和低度不確定性產(chǎn)權(quán)流轉(zhuǎn)在風(fēng)險(xiǎn)披露方面的異同,認(rèn)為在高度不確定性程度下應(yīng)披露更多的信息。 本文的創(chuàng)新點(diǎn)有： (1)在我國特殊的公有產(chǎn)權(quán)制度下,以使用權(quán)流轉(zhuǎn)為主的產(chǎn)權(quán)流轉(zhuǎn)會計(jì)研究具有中國特色,在國內(nèi)屬首創(chuàng)。 (2)現(xiàn)行會計(jì)規(guī)范對礦產(chǎn)資源、土地使用權(quán)及租賃資產(chǎn)使用權(quán)的會計(jì)處理多以歷史成本為基礎(chǔ),沒有考慮資源的價(jià)值,本文以公允價(jià)值為計(jì)量基礎(chǔ),研究產(chǎn)權(quán)流轉(zhuǎn)價(jià)值的計(jì)量與信息披露。 (3)將契約理論和不確定性理論運(yùn)用到產(chǎn)權(quán)流轉(zhuǎn)會計(jì)中,突破了會計(jì)學(xué)就會計(jì)談會計(jì)的局限,將會計(jì)理論與產(chǎn)權(quán)理論、契約理論、不確定性理論密切聯(lián)系在一起,彌補(bǔ)了產(chǎn)權(quán)經(jīng)濟(jì)理論研究的缺陷。根據(jù)不確定性程度的高低來進(jìn)行會計(jì)計(jì)量和信息披露是本文的重要?jiǎng)?chuàng)新點(diǎn)。
[Abstract]:Property right is the foundation of market economy, property rights can promote the development of society and economy. The transfer of property rights including all property transactions and property transfer. Some part of the property transfer refers to the right to use and the right to return the transfer, such as the transfer of land use rights, mining rights transfer and leasing business. Chinese law clearly stipulates that the land and mineral resources owned by the state, people can only have the land and mineral resources of the right to use and benefit. This paper in this special public ownership system, the value theory, property rights theory, contract theory, uncertainty theory and conceptual framework of financial accounting theory, by using research methods of normative analysis and empirical analysis. Analysis of the uncertainty of part of the property transfer value, measurement and information disclosure.
According to the uncertainty degree of the transfer of property rights, property rights transfer will be divided into high uncertainty of the transfer of property rights, property rights transfer to moderate uncertainty and low uncertainty of the transfer of property rights, and constructs the theoretical framework of accounting under uncertainty of property rights transfer. Due to the uncertainty in the different levels, value measurement and information disclosure of the transfer of property rights and the choice of measurement attributes are different. The high uncertainty of the transfer of property rights, mainly to fair value measurement, the uncertainty of the transfer of property rights to moderate by historical cost and fair value measurement attributes of mixed measurement for low uncertainty of the transfer of property rights, the historical cost measurement based, supplemented by fair value measurement.
High uncertainty of property transfer measurement mainly to the mining right as an example. The mining right has great uncertainty in the exploration and exploitation of the land. Before the exchange, including the rights of mineral resources of mining right transfer, lease, cooperative management, accounting for providing information tools, must reflect these problems. The uncertainty of mining rights in order to a great extent, reflect the risk of mining rights transfer process, proposed by the circulation of mining right value measurement of fair value, to explore the value of mining rights transfer process from two angles of the transferee and transferor.
Property transfer measurement uncertainty mainly in moderate land use rights as an example. In our special property rights system, land property rights can only be part of the current accounting standards for circulation. No land transfer issued accounting standards alone, cause the accounting information lack of comparability. In the rapid development of market economy, especially the real estate market booming today, the land circulation becomes more and more frequent, the use of fair value measurement of land value to become a reality, explore the value of China's land transfer from the land market of the two the transferor and the transferee shall point to China's land circulation policies provide a theoretical foundation for the formulation.
Property transfer measurement of low uncertainty mainly in the leasing business as an example. This property leasing business connotation, analysis of the current world lease accounting development. 4 listed airlines as an example, describes the status quo of China's accounting treatment of the lessee and lessor, and according to the new business model of the international accounting standards Committee the analysis of the operating lease commitments of capital, will be the company's assets, liabilities, liquidity ratio, what impact the rate of assets and liabilities and other financial ratios. The results show that the operating lease commitments of capital, liquidity ratio, asset liability ratio is capitalized before improving.
Information disclosure is an important part of uncertainty accounting. This property transfer of mining right, land use right transfer and transfer of the right to use the leased asset information disclosure problems. The biggest problem of uncertainty in the transfer of property rights is the risk, will take the analysis to study the high uncertainty of the transfer of property rights, property rights transfer and moderate uncertainty is not low the deterministic property transfer the similarities and differences in the risk disclosure, disclose more information should be considered in the high degree of uncertainty.
The innovative points of this article are as follows:
(1) under the special public property right system in China, the study of property right circulation accounting based on the transfer of right of use is of Chinese characteristics, and it is the first one in China.
(2) the accounting treatment of mineral resources, land use rights and leasehold assets is mostly based on historical cost and does not take into account the value of resources. Based on the fair value, this paper studies the measurement and information disclosure of the value of property transfer.
(3) the contract theory and uncertainty theory to the transfer of property rights of accounting, the accounting will breakthrough the limitations of accounting accounting, accounting theory and property rights theory, contract theory, uncertainty theory closely together, to make up for the lack of research on the theory of property economy depression. According to the uncertainty degree of accounting measurement and information disclosure is an important innovation of this paper.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2013
【分類號】：F230

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