【摘要】：2006年2月15日，財(cái)政部正式頒發(fā)的企業(yè)會(huì)計(jì)準(zhǔn)則包含1項(xiàng)基本會(huì)計(jì)準(zhǔn)則和38項(xiàng)具體會(huì)計(jì)準(zhǔn)則。這次頒發(fā)的會(huì)計(jì)準(zhǔn)則實(shí)現(xiàn)了與國際財(cái)務(wù)報(bào)告準(zhǔn)則的實(shí)質(zhì)性趨同，是我國會(huì)計(jì)發(fā)展史上的一個(gè)新的里程碑。這次頒發(fā)的會(huì)計(jì)準(zhǔn)則較原會(huì)計(jì)準(zhǔn)則變化很大，其中變化比較大的準(zhǔn)則之一就是債務(wù)重組準(zhǔn)則。 債務(wù)重組準(zhǔn)則至1998年頒布以來，先后經(jīng)歷了2001年和2006年兩次大的修訂。該準(zhǔn)則的修訂過程是會(huì)計(jì)信息質(zhì)量特征相關(guān)性和可靠性權(quán)衡的過程，，也是上市公司與相關(guān)監(jiān)管部門相互博弈的結(jié)果。1998年和2001年頒發(fā)的債務(wù)重組準(zhǔn)則在實(shí)際執(zhí)行過程中，都出現(xiàn)了較為嚴(yán)重的盈余管理現(xiàn)象。在會(huì)計(jì)準(zhǔn)則國際趨同的大背景下，2006年對(duì)債務(wù)重組準(zhǔn)則再次進(jìn)行修改，重新引入公允價(jià)值和將債務(wù)重組損益計(jì)入到當(dāng)期損益，但是在實(shí)際執(zhí)行中仍然遇到許多問題。 本文通過介紹債務(wù)重組準(zhǔn)則的變遷過程，借助博弈論和會(huì)計(jì)尋租相關(guān)理論，指出了我國現(xiàn)行債務(wù)重組準(zhǔn)則在實(shí)際執(zhí)行過程中所存在的問題：企業(yè)出現(xiàn)財(cái)務(wù)困難界定困難；公允價(jià)值仍然難以準(zhǔn)確計(jì)量；加重債務(wù)人稅務(wù)負(fù)擔(dān)；許多企業(yè)特別是ST類企業(yè)，仍然利用債務(wù)重組進(jìn)行盈余管理，將債務(wù)重組作為企業(yè)的一棵“救命稻草”，達(dá)到保殼等目的，并分析了出現(xiàn)這些問題的原因：債務(wù)重組準(zhǔn)則制定有缺陷、市場(chǎng)體制不健全、政府監(jiān)管不嚴(yán)等。本文最后，針對(duì)這些問題如何解決以及如何進(jìn)一步完善債務(wù)重組準(zhǔn)則提出了一些改進(jìn)建議。
[Abstract]:On February 15, 2006, the accounting standards for enterprises issued by the Ministry of Finance include 1 basic accounting standard and 38 specific accounting standards. The issue of accounting standards has realized the substantive convergence with the international financial reporting standards, which is a new milestone in the history of accounting development in China. The accounting standards issued this time are much different from the original accounting standards, one of which is debt restructuring standards. Since its promulgation in 1998, the debt restructuring guidelines have undergone two major revisions in 2001 and 2006. The revision process of the standards is a process of balancing the quality characteristics of accounting information and reliability, and is also the result of a game between listed companies and relevant regulatory authorities. The debt restructuring standards issued in 1998 and 2001 are implemented in practice. There are more serious earnings management phenomenon. Under the background of international convergence of accounting standards, the debt restructuring standards were revised again in 2006 to reintroduce fair value and take debt restructuring gains and losses into account in the current period. However, there are still many problems in the actual implementation. By introducing the changing process of debt restructuring criterion, with the help of game theory and accounting rent-seeking theory, this paper points out the problems existing in the actual implementation of the current debt restructuring standards in China: the difficulty in defining the financial difficulties of enterprises; Fair value is still difficult to accurately measure; increase the tax burden of debtors; many enterprises, especially those in the St category, still use debt restructuring for earnings management, regard debt restructuring as a "life-saving straw" for an enterprise, and achieve the purpose of preserving the shell, etc. The causes of these problems are analyzed, such as defects in the formulation of debt restructuring criteria, imperfect market system, lax government supervision, and so on. At the end of this paper, some suggestions on how to solve these problems and how to improve the debt restructuring criteria are put forward.
【學(xué)位授予單位】：山西財(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)】：F233

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