本文關(guān)鍵詞： 永續(xù)債 權(quán)益工具 會(huì)計(jì)確認(rèn)　出處：《財(cái)會(huì)通訊》2017年13期 　論文類型：期刊論文

【摘要】：隨著我國(guó)永續(xù)債資本市場(chǎng)近幾年蓬勃發(fā)展,永續(xù)債的"亦債亦股"混合屬性,成為會(huì)計(jì)確認(rèn)的難點(diǎn)。絕大多數(shù)永續(xù)債被確認(rèn)為權(quán)益工具。本文通過(guò)分析、比較我國(guó)內(nèi)地企業(yè)與香港地區(qū)上市公司公開(kāi)發(fā)行的永續(xù)債條款,探討將永續(xù)債確認(rèn)為權(quán)益工具的相關(guān)會(huì)計(jì)問(wèn)題,并給出改進(jìn)建議,以期完善我國(guó)永續(xù)債會(huì)計(jì)準(zhǔn)則及財(cái)稅法規(guī)。
[Abstract]:With the vigorous development of the capital market of sustainable debt in China in recent years, the mixed attribute of "also debt shares" of sustainable debt has become the difficulty of accounting recognition. Most of the sustainable debt is recognized as an equity tool. By comparing the terms of sustainable debt between Chinese mainland enterprises and listed companies in Hong Kong, this paper discusses the accounting problems related to the recognition of sustainable debt as an equity instrument, and puts forward some suggestions for improvement. With a view to improving our country's accounting standards for sustainable debt and fiscal and tax laws and regulations.
【作者單位】： 中航國(guó)際糧油貿(mào)易有限公司;
【分類號(hào)】：F832.51
【正文快照】： 自從2013年武漢地鐵集團(tuán)發(fā)行國(guó)內(nèi)首單永續(xù)債以來(lái),我國(guó)永續(xù)債資本市場(chǎng)進(jìn)入快速發(fā)展階段。永續(xù)債作為一種融資創(chuàng)新工具,其補(bǔ)充資本金、降低資產(chǎn)負(fù)債率等功能,頗受基礎(chǔ)設(shè)施建設(shè)、房地產(chǎn)等資金需求大的企業(yè)歡迎。永續(xù)債的“亦債亦股”混合屬性,成為金融工具會(huì)計(jì)確認(rèn)的一個(gè)難點(diǎn)。財(cái)

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