本文選題：政府補助 + 會計處理　； 參考：《長安大學》2017年碩士論文

【摘要】：政府補助作為政府直接參與和干預企業(yè)經(jīng)濟的一種方式,體現(xiàn)了政府與企業(yè)之間的密切聯(lián)系,對提高我國經(jīng)濟運行效率、優(yōu)化市場資源配置具有積極的影響。目前我國大多數(shù)上市公司主要依據(jù)《企業(yè)會計準則第16號-政府補助》(以下簡稱CAS16)對政府補助進行會計處理,但對于政府補助在概念界定、初始確認和后續(xù)計量時涉及的具體實務(wù)問題應(yīng)如何解決,CAS16中并未予以明確,造成了相同實務(wù)問題中會計處理的不一致,影響著財務(wù)數(shù)據(jù)的列報披露和會計信息使用者的決策判斷。由此可見,有必要對上市公司收到政府補助的相關(guān)會計處理的問題展開深入研究。本文將《國際會計準則第20號-政府補助會計和政府援助的披露》(以下簡稱IAS20)和CAS16作為主要理論依據(jù)和研究基礎(chǔ),同時還借鑒了我國2016年新發(fā)布的《企業(yè)會計準則第16號-政府補助(征求意見稿)》中的相關(guān)內(nèi)容,認為目前我國政府補助在進行會計處理時主要存在以下三個方面問題:第一,當上市公司收到政府補助時對補助的界定存在認知誤區(qū),即難以區(qū)分政府補助和政府資本性投入、無法準確對政府補助予以分類;第二,在初始確認時,對于特殊情況下政府補助的確認時點有待進一步明確,如附有驗收條件的政府補助、暫無批文的政府補助等;第三,在后續(xù)計量時,關(guān)于政府補助會計科目的選擇、財政貼息等特殊類別補助計量方法的選擇、與資產(chǎn)有關(guān)政府補助所形成的遞延收益的攤銷問題等。最后,本文針對以上的問題分別提出了對應(yīng)的改進建議,如以資金的意圖和實質(zhì)作為判斷標準對補助進行正確界定和分類、以會計核算理論和會計信息質(zhì)量要求作為基本出發(fā)點以解決初始入賬和后續(xù)計量問題等。通過這些改進旨在彌補現(xiàn)有規(guī)范的不足和空缺,進一步完善我國財務(wù)會計理論體系,并為上市公司實務(wù)處理提供指導和借鑒。
[Abstract]:Government subsidy, as a way for the government to directly participate in and intervene in the enterprise economy, reflects the close relationship between the government and the enterprise, and has a positive impact on improving the efficiency of economic operation and optimizing the allocation of market resources. At present, most listed companies in our country mainly deal with government subsidies according to Accounting Standards for Enterprises No. 16-Government subsidies (hereinafter referred to as CAS16), but the concept of government subsidies is defined. How the specific practical issues involved in initial recognition and subsequent measurement should be resolved without clarity in CAS16, resulting in inconsistencies in accounting treatment in the same substantive issues, It affects the presentation and disclosure of financial data and the decision judgment of accounting information users. Therefore, it is necessary to conduct a deep study on the related accounting treatment of the listed companies receiving government subsidies. In this paper, International Accounting Standard No. 20-Disclosure of Government subsidy Accounting and Government Aid (IAS20) and CAS16 are taken as the main theoretical basis and research basis. At the same time, it also draws lessons from the relevant contents of the newly issued Accounting Standards for Enterprises No. 16 (draft for solicitation of opinions) in 2016, and points out that there are three main problems in the accounting treatment of government subsidies in China at present: first, When the listed company receives the government subsidy, there are some cognitive misunderstandings on the definition of the subsidy, that is, it is difficult to distinguish between the government subsidy and the government capital input, and it is impossible to classify the government subsidy accurately. For special circumstances, the time of recognition of government subsidies needs to be further clarified, such as government subsidies with acceptance conditions, government subsidies with no approval for the time being, and so on. Third, in the subsequent measurement, the choice of accounting subjects for government subsidies should be discussed. The choice of special kinds of subsidies such as financial discounted interest, the amortization of deferred income caused by government subsidies related to assets, etc. Finally, this paper puts forward corresponding suggestions to improve the above problems, such as the intention and substance of funds as the criterion to define and classify the subsidy correctly. Taking the accounting theory and the quality requirement of accounting information as the basic starting point to solve the problems of initial entry and subsequent measurement etc. The purpose of these improvements is to make up for the deficiencies and gaps in the existing norms, to further improve the theoretical system of financial accounting in China, and to provide guidance and reference for the practical handling of listed companies.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275

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本文編號：1942925