本文選題：會計準(zhǔn)則 + 公允價值　； 參考：《財政部財政科學(xué)研究所》2015年碩士論文

【摘要】：本文研究目的是討論解決“三無”權(quán)益投資的會計處理方法(“三無”權(quán)益投資即對被投資單位不形成控制、共同控制或重大影響、無公開市場報價、公允價值不能可靠計量的權(quán)益投資)。基于我國現(xiàn)行會計準(zhǔn)則與所處會計環(huán)境,以會計質(zhì)量特征要求為理論依據(jù),針對長期股權(quán)投資準(zhǔn)則將“三無”權(quán)益投資移除規(guī)范范圍的會計政策變更事實,本文采取構(gòu)建會計信息質(zhì)量特征理論模型、國際會計處理對比分析法和真實案例分析法等研究方法,得出了“三無”權(quán)益投資在現(xiàn)行我國會計準(zhǔn)則下會計處理方法,如果適用金融工具兩分類法,則可采取的更合理的會計處理方法,以及適用兩分類法的環(huán)境限制和對策。結(jié)合相關(guān)性、可比性、實質(zhì)重于形式的原則,本文認(rèn)為“三無”權(quán)益投資作為金融資產(chǎn)規(guī)范,比作為長期股權(quán)投資規(guī)范確實更為合理,認(rèn)可該會計政策變更。根據(jù)企業(yè)持有該類權(quán)益投資的意愿和金融資產(chǎn)分類的規(guī)范,認(rèn)為“三無”權(quán)益投資應(yīng)作為可供出售金融資產(chǎn)規(guī)范。結(jié)合《企業(yè)會計準(zhǔn)則2006》和其后財政部印發(fā)與印發(fā)修訂的其他準(zhǔn)則,本文確定的具體計量方法如下：以成本計量；利得計入當(dāng)期損益；以未來現(xiàn)金流法確認(rèn)減值,并不得轉(zhuǎn)回；當(dāng)公允價值可以可靠計量時,改用公允價值計量,損益計入所有者權(quán)益；原公允價值計量的權(quán)益工具公允價值不再能夠可靠計量時,改用成本計量,以重分類日的公允價值或賬面減值作為成本,原計入所有者權(quán)益的利得或損失仍保留。以上計量方法雖然可行,但仍存在一些問題：金融工具計量與確認(rèn)準(zhǔn)則中,要求所有金融資產(chǎn)以公允價值初始確認(rèn)；其減值方法本身就是公允價值的估值方法；與公允價值相比,金融工具的歷史成本缺乏相關(guān)性；對企業(yè)未來經(jīng)營可能造成不必要波動。IASB于2009年11月發(fā)布了IFRS 9金融工具,提出了金融工具的兩分類法,并于2010年10月發(fā)布的IFRS修正稿中刪除了IAS 39里面關(guān)于公允價值例外的兩個段落,并在解釋中明確說明,取消了公允價值例外,所有的權(quán)益工具均采用公允價值計量。本文認(rèn)為,如果我國準(zhǔn)則也應(yīng)用這種金融資產(chǎn)兩分類法,意味著刪除公允價值例外,將“三無”權(quán)益投資以公允價值計量。如果采取這種計量方法,本文經(jīng)過兩方面的論證,認(rèn)為上述問題可得解決。在這種方法下,“三無”權(quán)益投資可以更好地實現(xiàn)會計反映。本文一方面研究了IASB與FASB使用兩分類法的歷史進(jìn)程,另一方面根據(jù)IASB概念框架中的會計質(zhì)量特征要求,以及會計信息要符合成本會計效應(yīng),展開了細(xì)致分析,得出結(jié)論為“三無”權(quán)益投資使用公允價值計量更符合會計質(zhì)量特征的要求,但成本效益性目前仍難以衡量。在金融資產(chǎn)兩分類法下,“三無”權(quán)益投資具體會計處理方法如下：如果投資方持有并非為打算出售,并且沒有考慮追加投資形成企業(yè)合并,即可作為以公允價值計量且其變動計入其他綜合收益的權(quán)益工具；反之,則作為以公允價值計量且其變動計入當(dāng)期損益的權(quán)益工具。作為以公允價值計量且其變動計入其他綜合收益的權(quán)益工具：初始確認(rèn)采用公允價值估值技術(shù)進(jìn)行估值,以公允價值計量。后續(xù)公允價值變動計入其他綜合收益,不得轉(zhuǎn)出�，F(xiàn)金股利等利得或損失在被投資單位宣告發(fā)放時確認(rèn),計入當(dāng)期損益。不得重分類。作為以公允價值計量且其變動計入當(dāng)期損益的權(quán)益工具：初始確認(rèn)采用公允價值估值技術(shù)進(jìn)行估值,以公允價值計量。后續(xù)公允價值變動計入當(dāng)期損益�，F(xiàn)金股利等利得或損失在被投資單位宣告發(fā)放時確認(rèn),計入當(dāng)期損益。不得重分類。雖然金融工具兩分類法為目前較優(yōu)的會計處理方法,但公允價值估值技術(shù)欠缺、難以實現(xiàn)成本效益性、法律政策與監(jiān)管環(huán)境不完善等因素,使其在我國的應(yīng)用仍然障礙重重。為更形象地說明“三無”權(quán)益投資的會計處理,本文舉例社保基金會出資100億元收購國家開發(fā)銀行2.19%股份的真實案例,對社�；饡赡苓M(jìn)行的會計處理進(jìn)行了模擬,分別模擬了社�；饡�2011年6月初始確認(rèn)時做的會計處理、在2012年7月國家開發(fā)銀行宣告發(fā)放現(xiàn)金股利時所做的會計處理、2014年7月會計政策變更時所做的會計調(diào)整,再進(jìn)一步模擬了假設(shè)2011年6月起就應(yīng)用IFRS 9對金融資產(chǎn)的規(guī)范進(jìn)行計量,社�；饡赡軐Υ俗龅臅嬏幚�,并對每一種處理方法進(jìn)行其合理性的分析,印證了以上的結(jié)論。
[Abstract]:The purpose of this study is to discuss the accounting treatment method for solving "three noties" equity investment ("three noties" equity investment, that is, no control, common control or significant influence, undisclosed market quotations, and unreliable measurement of fair value.) based on the current accounting standards and the accounting environment in China, the accounting environment is based on the accounting environment. The quality characteristic requirements are the theoretical basis and the fact that the "three noties" equity investment is removed from the standard scope of the accounting policy change in view of the long-term equity investment criterion. This paper takes the construction of the theoretical model of the quality characteristics of accounting information, the comparative analysis method of international accounting treatment and the real case analysis method and so on, and draws the "three noes" equity investment. Under the current accounting standards of our country, if the method of accounting treatment is applicable to the two categories of financial instruments, the more reasonable accounting treatment method can be adopted, and the environmental restrictions and Countermeasures applicable to the two classification method. As a long-term equity investment specification, it is indeed more reasonable to approve the change in the accounting policy. According to the willingness of the enterprise to hold this type of equity investment and the specification of the classification of financial assets, it is considered that the "three non" equity investment should be used as a standard for the sale of financial assets. The specific measurement methods identified in this article are as follows: cost measurement; profit in the current profit and loss; to confirm the impairment by the future cash flow method and not to be returned; when the fair value can be measured reliably, the fair value is used, the profit and loss are taken into the owner's rights and interests; the fair value of the equity instruments of the original value measurement is no longer available. When it is reliable enough to measure, use the cost measurement with the fair value or the book reduction of the reclassified day as the cost, the gains or losses of the original owner's equity are still retained. Although the above measurement method is feasible, there are still some problems: in the standards of measurement and confirmation of financial instruments, all financial assets are required to be initially confirmed at fair value; Its reduction method itself is the valuation method of fair value; compared with the fair value, the historical cost of the financial instruments is lack of relevance; the future operation of the enterprise may cause unnecessarily volatility.IASB issued the IFRS 9 financial instruments in November 2009, proposed a dual division of financial instruments, and a revised IFRS release issued in October 2010. In the explanation, the two paragraphs on the fair value exception in IAS 39 are deleted, and in the explanation, it is clear that the fair value exception is cancelled, and all rights and interests instruments are measured in fair value. If this method is adopted, this method is proved to be solved by two aspects. Under this method, the "three non" equity investment can better realize the accounting reflection. On the one hand, this paper studies the historical process of the use of IASB and FASB, on the other hand, according to the conceptual framework of IASB. The quality characteristics of accounting and the accounting information should be in accordance with the cost accounting effect, and a detailed analysis is carried out. The conclusion is that the use of fair value measurement in the "three non" equity investment is more in line with the requirements of the characteristics of accounting quality, but the cost-effectiveness is still difficult to measure at present. Under the two classification of gold financing production, the "three nos" equity investment is made. The methods of experience are as follows: if the investor holds not for the intention to sell, and does not consider an additional investment to form an enterprise merger, it can be used as an equity tool to measure the fair value and to account for other comprehensive benefits; conversely, it is a equity instrument that is measured in the fair value and its changes are taken into the current profit and loss. An equity instrument that is measured at fair value and its changes are included in other comprehensive benefits: the initial confirmation is valued by the fair value valuation technology and measured at fair value. The subsequent fair value changes are counted in other comprehensive benefits and may not be transferred out. The gains or losses of cash dividends, such as cash dividends, are confirmed at the time of the issuance of the investment unit, and are included in the current loss. It is not reclassified. As an equity instrument that is measured at the fair value and its changes are included in the profit and loss of the current period, the initial confirmation is valued by the fair value valuation technique, measured at the fair value. The subsequent fair value changes are taken into the current profit and loss. The profits or losses of the cash dividend, such as the cash dividend, are confirmed and included in the period. Although the two classification method of financial instruments is a better method of accounting treatment at present, the technology of fair value valuation is short, it is difficult to realize the cost benefit, the legal policy and supervision environment are not perfect and so on, which make its application in our country still a lot of obstacles. This paper gives an example of the real case of 10 billion yuan to buy 2.19% shares of the National Development Bank, and simulates the possible accounting treatment of the social security foundation, which simulates the accounting treatment made by the social security foundation at the beginning of June 2011, and the State Development Bank announced the cash dividend in July 2012. The accounting treatment done, the accounting adjustment made in July 2014 when the accounting policy changes, further simulated the assumption that the IFRS 9 was used to measure the standard of financial assets in June 2011, and the social security foundation could deal with it, and analyzed the reasonableness of each method, and confirmed the above conclusion.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F275

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本文編號：1987133