我国金融工具会计计量模式选择问题研究

发布时间：2018-04-25 02:00

本文选题：会计计量模式 + 金融工具　；参考：《东北财经大学》2012年博士论文

【摘要】：金融工具会计问题一直备受关注。近年来,国际上最有影响力的两个准则制定机构国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)在金融工具问题上密切配合,共同应对难题,做了许多扎实的基础性工作,包括金融工具确认、计量、披露、减值、套期会计、公允价值相关理论以及IASB、FASB联合概念框架制定等问题。其中以IASB在2009年11月12日发布的《国际财务报告准则第9号——金融工具》(IFRS9)最有代表性和影响力。IFRS9的发布将对所有在IASB准则趋同范围内的国家和地区产生重大影响,各国积极反馈意见。由于需要协调的项目非常多,2010年11月,理事会主席戴维·泰迪在《我们改革金融工具会计的工作正在完成》文中强烈暗示IFRS9还存在很多未决的问题,原定的生效日期2013年1月1日显得不太合适,IASB有可能在2011年6月30日之前修改(延后)IFRS9生效日期。IFRS9的一个最大变化在于金融工具的分类和会计计量问题,IFRS9中提出了按照主体的商业模式和现金流量模式分类金融工具的模式,在此基础上,进一步扩大了公允价值计量的应用范围,金融工具全面公允价值计量模式又向前迈进一步。我国金融工具目前采用成本计量为基础的混合计量模式。由于我国已经与国际会计准则达成了持续趋同路线,国际上IFRS9关于金融工具全面公允价值计量模式将会对我国金融工具会计计量模式选择的理论和实务造成很大影响,未雨绸缪,研究我国金融工具会计计量模式的选择问题意义重大,金融工具会计计量模式的选择将对我国下一步改进金融工具会计准则起到导向性作用。文章总体写作目标定位在我国金融工具会计计量模式的选择上。针对IFRS9倡导的金融工具采用公允价值计量为基础的计量模式,文章通过理论分析和实际数据验证的方法,提出我国在金融工具会计准则国际趋同下的计量模式选择策略以及进一步完善历史成本基础下混合计量模式、适时推动公允价值计量发展的相关建议。主要内容包括：理论分析方面,从经济学角度界定会计计量模式的本质,会计计量模式属于一种制度和公共产品,目的在于降低交易费用和管理费用,所以会计计量模式的选择需要考略特殊的制度背景；会计计量模式由计量属性和计量单位两要素构成,币值稳定的前提下,作为计量基础要素的计量属性的选择主要决定了计量模式的种类,本文主要探讨公允价值计量基础和成本计量基础的选择；并从概念框架中的会计目标理论、信息质量理论、公允价值计量理论以及会计环境因素等方面分析我国与国际上的在影响金融工具计量模式选择的各个因素的差别以及适用于我国的金融工具会计计量模式。实际数据分析方面,按照非金融行业和金融行业分别描述了我国金融工具会计计量的现状以及存在问题。重点分析了我国如果采用IFRS9公允价值计量为基础的计量模式预期产生的经济后果。分析方法主要采用手工调整财务报表数据方式,按照IFRS9的规定将上市公司各项金融工具重分类,观察可能会对财务报表数据产生的影响。最后在理论和实际数据分析的基础上,提出我国金融工具会计计量模式的选择路径。首先,在指导思想上,金融工具会计计量模式的选择应该根据实际国情和市场环境；其次,在总体思路上,综合考虑市场发达程度、财政承受能力、计量技术、人员素质以及监管体系等因素,我国目前宜继续保持金融工具成本计量为基础的混合计量模式,谨慎的扩大公允价值计量的应用范围；再次,在具体路径安排上,以制定一套金融工具会计准则体系为着力点,包括制定理论基础的财务会计概念框架,制定技术保障的《公允价值计量》准则,有选择的接受IFRS9的基础上制定我国金融工具计量以及披露准则；最后,完善环境建设和监管体系建设等配套措施,配合我国金融工具会计计量发展和逐步扩大公允价值的应用。
[Abstract]:In recent years, the international accounting standards board (IASB) and the American Financial Accounting Standards Board (FASB), the two most influential international accounting standards board (IASC) and the United States financial accounting standards board (FASB) have been working closely together to deal with the problems and have done a lot of solid basic work, including the confirmation of financial instruments, Measurement, disclosure, devaluation, hedging accounting, fair value related theory and IASB, FASB joint conceptual framework formulation, among which IASB's most representative and influential.IFRS9 issued by IASB in November 12, 2009, financial instruments > (IFRS9), will be in all countries within the range of IASB standards. In November 2010, the president of the Council, David Teddy, in the work of our reform of financial instruments accounting, strongly hinted that IFRS9 still had many unresolved issues, and the original date of entry into force was not quite suitable for January 1, 2013, IA. One of the biggest changes that SB may change before June 30, 2011 (postponed) IFRS9's effective date.IFRS9 is the classification of financial instruments and accounting measurement problems. In IFRS9, the model of classifying financial instruments in accordance with the main business model and cash flow pattern is proposed. On this basis, the application of fair value measurement is further expanded. The overall fair value measurement model of financial instruments is further advanced. China's financial instruments are currently using a mixed measurement model based on cost measurement. Since China has reached a continuous convergence line with international accounting standards, the international IFRS9 on the comprehensive fair value measurement model of financial instruments will be for our financial workers. The choice of accounting measurement model has great influence on the theory and practice. It is of great significance to study the choice of accounting measurement model of financial instruments in China. The choice of financial instruments accounting measurement model will play a guiding role in improving the financial instruments accounting standards in our country.
The overall writing goal of the article is located in the choice of the accounting measurement model of financial instruments in China. According to the measurement model based on the fair value measurement of financial instruments advocated by IFRS9, the article puts forward the selection strategy of the measurement mode under the international convergence of financial instruments accounting standards in China through theoretical analysis and actual data verification. And further improve the historical cost basis of the mixed metering mode, and timely promote the development of fair value measurement related suggestions.
In the theoretical analysis, the essence of the accounting measurement model is defined from the economic perspective. The accounting measurement model belongs to a system and public product. The purpose is to reduce the transaction costs and management costs. Therefore, the choice of the accounting measurement mode needs a special system background; the accounting measure mode is composed of two elements of measurement and measurement units. On the premise of stable currency value, the selection of measurement attributes as the basic element of measurement mainly determines the type of measurement model. This paper mainly discusses the selection of the basis of fair value measurement and the basis of cost measurement, and from the theory of accounting objectives in the conceptual framework, the theory of information quality, the theory of fair value measurement and the environmental factors of accounting. This paper analyzes the differences between the various factors affecting the choice of the financial instruments measurement mode in China and in the world and the accounting measurement model applicable to China's financial instruments.
In terms of actual data analysis, the current situation and existing problems of financial instruments accounting measurement in China are described in accordance with non-financial industry and financial industry. The economic consequences of the measurement model based on the IFRS9 fair value measurement in China are emphatically analyzed. The analytical method mainly adopts the manual adjustment of financial statements data. In accordance with the provisions of IFRS9, the financial instruments of the listed companies are reclassified and the influence of the financial statement data may be observed. Finally, on the basis of the theoretical and practical data analysis, the selection path of the accounting measurement model of financial instruments in China is put forward. First, the choice of the accounting measurement mode of financial instruments should be taken as the guiding thought. According to the actual situation and the market environment, secondly, in the overall thinking, considering the market developed degree, financial capacity, measurement technology, personnel quality and supervision system, our country should continue to maintain the mixed measurement model based on the cost measurement of financial instruments, and prudently expand the application scope of fair value measurement. Thirdly, on the specific path arrangement, we should make a set of financial instruments accounting standards system as the focus point, including the financial accounting concept framework of formulating the theoretical basis, the formulation of the fair value measurement guidelines for technical guarantee, and the selection of the financial instruments measurement and disclosure standards on the basis of the choice of accepting IFRS9; finally, perfect the environment construction. The supporting measures such as setting up and supervising system construction, developing and expanding the application of fair value in line with the accounting measurement of financial instruments in China.

【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：F233;F830.42

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