可变利益实体相关会计处理问题研究
发布时间：2018-12-16 17:29
【摘要】：可变利益实体是指接受第46号解释文件(FIN46)规范的所有实体。与其相关的可变利益实体结构,通常是由外国投资者和中国创始股东成立一个离岸公司,再由海外上市公司在中国境内设立一家境内外资控股公司,从事外商投资不受限制的行业并协议控制真正想要海外上市但受外商投资限制的企业。[1]我们所熟知的互联网企业,例如百度、阿里巴巴、腾讯等,都采用了可变利益实体结构境外上市,既有效规避了监管,又筹集到了资金来支持自身的飞速发展,某种程度上来说,可变利益实体成就了我国互联网企业发展的黄金十年。但是,国内对可变利益实体一直存在争议,有人质疑它的合法性,也有人担心其潜在的种种风险。目前在制度层面上,法律法规对可变利益实体缺乏明确的约束和规范。而2014年新修订的会计准则对“控制”的定义做出了重大修改,扩大了“控制”的范围,有将可变利益实体纳入合并范围的意图。因此,对可变利益实体相关的会计处理问题进行研究,有一定的现实意义。本文共分为六部分,第一部分为文章的绪论部分,主要介绍了论文的研究背景及研究意义,国内外研究成果及本文的研究思路、研究方法、创新与不足。第二部分为相关基础概念的解析,结合具体准则介绍了可变利益实体的特征,对比分析了它与“特殊目的实体”以及“结构化主体”概念的异同,为下文的陈述做铺垫。同时,还宏观分析了可变利益实体结构出现的原因、该结构的构成和判断可变利益实体的步骤。第三部分为可变利益实体相关会计处理的讨论。协议控制不同于股权控制,在确认、计量、报告时都有不同于传统会计处理的问题需要考虑,本文结合不同会计准则,对这些重要问题进行梳理,比较了不同会计准则处理方法。第四部分引入案例,通过阿里巴巴采用可变利益实体结构的具体案例,直观体现了第三部分提到的会计问题在实践中的处理方法。第五部分结合前文对理论的分析和案例的归纳,对我国处理结构化主体提出具体建议,在准则中引入“主要受益人”的概念,明确具体的准则规范,完善披露机制。第六部分是全文的总结和对可变利益实体会计处理未来发展的展望。
[Abstract]:Variable interest entities are all entities that accept the interpretation document No. 46 (FIN46) specification. The variable interest entity structure associated with it usually involves the establishment of an offshore company by foreign investors and founding shareholders in China, and the establishment of a foreign capital holding company in China by an overseas listed company. Engage in industries with unlimited foreign investment and agree to control those enterprises that really want to list overseas but are restricted by foreign investment. [1] Internet companies we know well, such as Baidu, Alibaba, Tencent, etc., Both of them have adopted the variable interest entity structure to list overseas, which not only effectively circumvent the supervision, but also raise funds to support their rapid development. To some extent, the variable interest entity has achieved the golden decade of the development of China's Internet enterprises. However, there has been controversy at home about the variable interest entity, with some questioning its legitimacy and some worrying about its potential risks. At present, laws and regulations are lack of clear restrictions and regulations on variable interest entities. The 2014 revised accounting standards made a major change in the definition of "control" and expanded the scope of "control", with the intention of bringing the variable interest entity into the scope of the merger. Therefore, it is of practical significance to study the accounting problems related to variable interest entities. This paper is divided into six parts, the first part is the introduction of the article, mainly introduces the research background and significance of the paper, domestic and foreign research results and research ideas, research methods, innovation and deficiencies. The second part is the analysis of related basic concepts. It introduces the characteristics of variable interest entity in combination with specific criteria, compares and analyzes the similarities and differences between it and the concepts of "special purpose entity" and "structured subject", so as to pave the way for the following statements. At the same time, the causes of the structure of variable interest entity are analyzed macroscopically, and the structure of the structure and the steps of judging the variable interest entity are also discussed. The third part is the discussion about the accounting treatment of variable interest entity. Agreement control is different from equity control. In recognition, measurement and reporting, there are different problems to be considered from traditional accounting treatment. This paper combs these important issues with different accounting standards. Different accounting standards are compared. The fourth part introduces the case, through Alibaba adopts the variable interest entity structure concrete case, has intuitively reflected the third part mentioned the accounting question in the practice processing method. In the fifth part, combined with the theoretical analysis and case induction, the author puts forward some concrete suggestions on how to deal with the structured subject in China, introduces the concept of "main beneficiary" into the criterion, clarifies the specific criterion and rules, and consummates the disclosure mechanism. The sixth part is the summary of the full text and the prospect of the future development of variable interest entity accounting.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F233
本文编号：2382767
[Abstract]:Variable interest entities are all entities that accept the interpretation document No. 46 (FIN46) specification. The variable interest entity structure associated with it usually involves the establishment of an offshore company by foreign investors and founding shareholders in China, and the establishment of a foreign capital holding company in China by an overseas listed company. Engage in industries with unlimited foreign investment and agree to control those enterprises that really want to list overseas but are restricted by foreign investment. [1] Internet companies we know well, such as Baidu, Alibaba, Tencent, etc., Both of them have adopted the variable interest entity structure to list overseas, which not only effectively circumvent the supervision, but also raise funds to support their rapid development. To some extent, the variable interest entity has achieved the golden decade of the development of China's Internet enterprises. However, there has been controversy at home about the variable interest entity, with some questioning its legitimacy and some worrying about its potential risks. At present, laws and regulations are lack of clear restrictions and regulations on variable interest entities. The 2014 revised accounting standards made a major change in the definition of "control" and expanded the scope of "control", with the intention of bringing the variable interest entity into the scope of the merger. Therefore, it is of practical significance to study the accounting problems related to variable interest entities. This paper is divided into six parts, the first part is the introduction of the article, mainly introduces the research background and significance of the paper, domestic and foreign research results and research ideas, research methods, innovation and deficiencies. The second part is the analysis of related basic concepts. It introduces the characteristics of variable interest entity in combination with specific criteria, compares and analyzes the similarities and differences between it and the concepts of "special purpose entity" and "structured subject", so as to pave the way for the following statements. At the same time, the causes of the structure of variable interest entity are analyzed macroscopically, and the structure of the structure and the steps of judging the variable interest entity are also discussed. The third part is the discussion about the accounting treatment of variable interest entity. Agreement control is different from equity control. In recognition, measurement and reporting, there are different problems to be considered from traditional accounting treatment. This paper combs these important issues with different accounting standards. Different accounting standards are compared. The fourth part introduces the case, through Alibaba adopts the variable interest entity structure concrete case, has intuitively reflected the third part mentioned the accounting question in the practice processing method. In the fifth part, combined with the theoretical analysis and case induction, the author puts forward some concrete suggestions on how to deal with the structured subject in China, introduces the concept of "main beneficiary" into the criterion, clarifies the specific criterion and rules, and consummates the disclosure mechanism. The sixth part is the summary of the full text and the prospect of the future development of variable interest entity accounting.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F233
【参考文献】
相关期刊论文 前10条
1 杨韬;;修订准则下合并报表差异对比[J];经营管理者;2015年35期
2 张瑛;;国家税务总局发布《关于企业向境外关联方支付费用有关企业所得税问题的公告》[J];国际税收;2015年07期
3 徐霖潇;;试析VIE(协议控制)结构中受益所有人的认定问题[J];时代金融;2014年09期
4 常洪亮;;VIE上市模式研究——以新东方为案例[J];中外企业家;2013年21期
5 邹德军;;结构化主体信息披露的探讨[J];财会学习;2013年07期
6 赵杰;;长期股权投资等五个准则征求意见稿刍议[J];新会计;2013年06期
7 董利;陈传明;;浅析我国上市公司与壳资源[J];经济师;2013年01期
8 汪祥耀;胡旭锋;;我国公允价值计量准则(征求意见稿)与IFRS13的比较及完善建议[J];会计之友;2012年36期
9 韩金红;王瑞华;;FASB协议控制会计处理及其启示[J];中国注册会计师;2012年08期
10 刘颖;;浅论VIE结构风险[J];财经界(学术版);2012年02期
，本文编号：2382767
本文链接：https://www.wllwen.com/guanlilunwen/caiwuguanlilunwen/2382767.html
