关于权益性交易问题的研究

发布时间：2018-06-01 07:23

本文选题：权益性交易 + 资本交易　；参考：《财政部财政科学研究所》2012年硕士论文

【摘要】：2007年,我国上市公司开始全面执行新企业会计准则,通过对近几年上市公司公布的年报进行全面分析表明,企业会计准则体系较好地实现了新旧转换和平稳实施,上市公司对企业会计准则的整体理解和运用水平不断提高,同时,随着资本市场的发展和新的经济业务、交易形式的涌现,也不断出现一些新的问题和情况,尤其是一些利用制造交易特别是与控股股东等关联方之间进行交易获取利润的情况。 2008年财政部下发的财会函[2008]60号中首次提到了权益性交易的概念,但无论国际财务报告准则(IASB),还是我国会计准则均没有明确定义权益性交易,美国财务会计准则委员会在其概念公告中给出了原则性界定,但也没有明确判断何种交易为基于股东身份做出的交易,导致一些上市公司仍有利用实质上属于权益性交易的交易事项进行盈余管理的空间,增加了我国资本市场的风险,严重影响我国资本市场财务信息的质量。完善企业会计准则体系,与时俱进,及时对新的经济业务涉及的会计处理做出规定,明晰相关概念,利于高质量企业财务信息的产生,能降低交易成本,促进资金的有效流动和资源的有效配置,利于资本市场的健康发展。本文从“权益性交易”的发展背景着眼,主要介绍了我国企业会计准则、美国财务会计准则和国际会计准则涉及的有关权益性交易的相关规定,同时结合在我国资本市场上出现的可以认定为权益性交易的经济事项,试对权益性交易进行解释并总结归纳判断权益性交易的方法。同时简要介绍了作为权益性交易处理的经济事项在实务中遇到的问题,如将与权益性交易相关的利得与损失计入当期损益,或者将权益性交易与其他综合收益混淆,导致企业财务信息混乱。并提出了相应的处理建议。最后,本文主要从企业会计准则制定和政府监督角度提出了明晰权益性交易概念和如何判断权益性交易的建议。资本市场的发展需要政府不断调整、完善职能,减少直接的干预,承担更多地公共职责。对于诸如“权益性交易”的经济事项,政府监管部门更应建立高质量的企业会计准则体系,建立会计专业技术问题快速反应机制,纠正个别上市公司会计处理偏离企业会计准则的问题及不当信息披露行为,提高我国会计的国际华语权,推动我国会计的规范化和国际化。
[Abstract]:In 2007, China's listed companies began to fully implement the new accounting standards for enterprises. Through a comprehensive analysis of the annual reports published by listed companies in recent years, it is shown that the system of enterprise accounting standards has better realized the transformation and smooth implementation of the new and the old. With the development of capital market and new economic business and the emergence of trading forms, there are also some new problems and situations. In particular, the use of manufacturing transactions, especially with the controlling shareholders and other related parties transactions for profit. The concept of equity transaction is mentioned for the first time in the financial accounting letter [2008] 60 issued by the Ministry of Finance in 2008, but neither the International Financial reporting Standard nor the Accounting Standards of our country have clearly defined the equity transaction. The Financial Accounting Standards Board (FASB) has defined the principles in its concept announcement, but it has not clearly determined which transactions are based on shareholder status. As a result, some listed companies still have room for earnings management by using transactions that are essentially equity transactions, which increase the risk of our capital market and seriously affect the quality of financial information in China's capital market. Perfect the enterprise accounting standard system, keep pace with the times, make the regulation on the accounting treatment of the new economic business in time, clarify the related concept, be advantageous to the production of the high quality enterprise financial information, can reduce the transaction cost, Promote the effective flow of funds and efficient allocation of resources, conducive to the healthy development of the capital market. Based on the background of the development of "equity trading", this paper mainly introduces the relevant provisions of China's accounting standards for enterprises, American financial accounting standards and international accounting standards concerning equity transactions. At the same time, combining with the economic events which can be recognized as equity transaction in the capital market of our country, this paper tries to explain the equity transaction and sum up the methods of judging the equity transaction. At the same time, the paper briefly introduces the problems encountered in the practice of dealing with economic matters as equity transactions, such as taking the gains and losses related to equity transactions into the current profit and loss, or confusing equity transactions with other comprehensive gains and losses. Cause enterprise financial information confusion. Some corresponding suggestions are put forward. Finally, this paper puts forward the concept of clear equity transaction and some suggestions on how to judge equity transaction from the angle of enterprise accounting standard formulation and government supervision. The development of the capital market needs the government to adjust continuously, perfect the function, reduce the direct intervention and assume more public responsibility. For economic matters such as "equity transactions," government regulators should set up a high-quality accounting standards system for enterprises, and establish a rapid response mechanism for technical problems in accounting professions. In order to improve the international Chinese language right of Chinese accounting and to promote the standardization and internationalization of accounting in China, the accounting treatment of individual listed companies deviating from the accounting standards of enterprises and improper disclosure of information should be corrected.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51

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