租赁会计准则若干理论问题研究

发布时间：2018-01-16 18:27

本文关键词：租赁会计准则若干理论问题研究　出处：《财政部财政科学研究所》2014年博士论文　论文类型：学位论文

【摘要】：自2002年9月诺沃克协议签订以来,IASB和FASB先后展开了一系列旨在趋同的联合项目的研究,对租赁准则的修订位列其中。2010年8月,两委员会发布了租赁会计准则征求意见稿。2013年6月,在对各界的反馈意见进行多次深入研究和讨论后,再次发布了修订后的租赁准则征求意见稿。选择租赁准则作为研究对象,追溯其历史,剖析其现状,探寻其亟需的修正,不仅可以完整勾勒出租赁准则变化的前因后果,而且其意义已超出租赁准则研究本身。研究租赁准则,需要两个前提：一是对租赁本质的正确把握,二是对租赁行业的深刻了解。本文以物权理论为基础,结合租赁合同的特征和内容以及《物权法》颁布以来物权理念的发展,提出租赁权即用益物权的论断,突破了租赁权为债权的传统理论。现行租赁被划分为融资租赁和经营租赁,而法律上的融资租赁不属于租赁的范畴,与租赁有本质的差别,会计采用“融资租赁”的表述,是对法律“融资租赁”概念的背离。通过研究租赁的法律实质,进而研究其经济实质,本文重新梳理了法律形式和经济实质的关系,同时进一步探索法律实质和经济实质的关系,对法律与会计的互动作出摸索性的研究。在租赁业的发展过程中,法律、税收、监管和会计,逐渐成为支撑租赁产业的四大支柱。会计成为行业发展的支柱是租赁业的一个非常重要也非常奇特的特征。会计上对经营租赁和融资租赁的划分,不只是影响着租赁业的规模,甚至决定着租赁业的发展方向。很难再有其他行业会计对其发展会如此显著。从这个角度说,研究会计准则和其经济后果的互动,租赁准则是一个典型的范例。租赁权物权本质的明确,会计成为行业支柱的特性,是解读租赁准则的必要铺垫。比较各国现行租赁准则,并没有本质区别,只是美国租赁准则带有更明显的规则导向痕迹。美国租赁准则历时已久,国际租赁准则包括中国租赁准则在内,与其实际是一脉相承。美国最初在财务报表中披露租赁业务是因为担心长期租赁带来的负债被低估,而对租赁带来的资产的低估似乎并不十分关注。随着租赁业的发展,实质为资产购买的租赁大幅度增多。早在1964年美国会计原则委员会(APB)发布的第五号意见书就提出对租赁资产资本化的“购买模式”,并制定了相应判定为“购买实质”的标准。在后来的对租赁准则的修订中,虽讨论过诸如法律债务模型、产权模型、负债模型和待执行合同模型,但在1976年发布的SFAS13中,最终依然选择以“与所有权相关的风险和报酬转移”为内涵的购买法对部分租赁业务实行资本化。其后的准则修订只体现在技术标准细枝末节的变动。然而,对现行租赁准则的诟病不绝于耳。1997年,美国曾把租赁准则评为五个最差准则之一。租赁准则被看作规则导向的典型,在各个利益集团的角逐下已支离破碎。同年,美国提出高质量会计准则的概念,虽然至今还没有形成统一权威的标准,但符合财务概念框架、以原则为制定导向、公允反映财务信息被认为是其核心内容。以此来衡量现行租赁准则,其将被重新修订已成必然。现行租赁准则对于经营租赁和融资租赁的明线划分,不仅为会计主体提供会计政策选择的余地,更为糟糕的是它还可能引导会计主体进行利润操纵,甚至会沦为掩藏会计信息的庇护所。划分经营租赁和融资租赁的理论基础是所有权观念而非使用权观念,以及由此衍生的“与所有权相关的风险和报酬”标准,是现行租赁准则最大的困境。 2010年8月,IASB和FASB联合发布的租赁会计准则征求意见稿提出“使用权资产”概念。租赁会计处理采用使用权思想,美国有学者在1962年便有提及。1996年和1999年的两份G4+1特别报告,更进一步阐述了租赁会计处理的使用权方法,但因租赁会计处理的改变对行业影响过于巨大,被一直搁置。美国安然事件之后,会计准则的制定由规则导向转变到原则导向,经济一体化以及对全球金融危机的应对,要求制定一套统一的、高质量的、国际通用的会计准则的呼声日益高涨。2006年,FASB和TASB签署备忘录并启动了包括财务报告概念框架等一系列联合项目的研究,这为租赁准则改革提供了绝佳契机。租赁征求意见稿取消经营租赁和融资租赁的分类,采用使用权思想,是对租赁本质认识的回归,是会计资产负债观和原则导向的内在要求,与财务概念框架的修订有逻辑上的统一,反映了会计目标的价值取向,符合会计资产要素的定义,满足会计信息质量特征的需要。由于租赁会计改革突出的经济后果,在征求意见过程中充满争议不可避免。租赁国际准则的修订已是不可逆的趋势。2013年5月,国际会计准则理事会主席重申了国际会计准则修订的必要性,尤其着重提到租赁准则的变革,表达了其坚定的决心。“使用权资产”的基本理念,符合租赁的经济实质,也是提高会计信息质量的应有要求,在这一方面,中国应该无条件接受。会计国际化及会计国际趋同的背景下,中国承诺中国会计准则将与国际准则持续趋同,同时声明趋同的目的是等效,租赁准则的修订,是包括中国在内的各国共同的任务。鉴于中国在租赁业宏观和微观的实际国情,中国应对租赁准则的变革策略,可概括为：基本理念上完全接受、概念技术上积极讨论、趋同路线上审慎暂缓。
[Abstract]:Since the signing of the September 2002 IASB FASB and Norwalk agreement, has launched a series of studies aimed at the convergence of joint projects, amendments to the leasing criterion among the.2010 in August, the two committee issued the lease accounting standards draft.2013 in June, in the feedback from all walks of life more in-depth research and discussion, once again released the revised guidelines for lease draft. Choose rental standards as the research object, tracing its history, analyzes its present situation, to explore its correction, can not only complete the outline of the leasing criterion changes and its significance beyond antecedents and consequences, the lease criterion of itself.
Study on the rental standards, needs two premises: one is to correctly grasp the essence of the lease, the two is a deep understanding of the leasing industry. Based on the theory of property, combined with the characteristics and contents of the lease contract and property law promulgated since the < > the idea of property development, put forward the leasing right of usufructuary right judgment, breakthrough the lease for the traditional theory of creditor's rights. The current lease is classified as a financing lease or an operating lease, the lease financing lease law does not belong to the category, there are essential differences with the lease, the accounting statement, "finance lease" is a departure from the legal concept of "finance lease". Through the legal essence of the lease then, study the economic essence, this paper reviews the relationship between legal form and economic essence, and further explore the relationship between the legal essence and essence of the mutual action of economic, legal and accounting of the out of touch Simply study. In the leasing industry in the development process, legal, tax, regulatory and accounting, has gradually become the four pillars of the leasing industry has become a pillar industry. Accounting is the development of leasing industry an important but also a peculiar feature. Accounting of operating lease and financial lease division, not only influence the leasing industry scale, and even determines the direction of the development of leasing industry. It is difficult to have other industries accounting for its development will be so significant. From this point of view, research on the interaction of accounting standards and its economic consequences, the lease term is a typical example. The lease of the essence of accounting has become clear, characteristic industry pillar that is necessary for interpretation of rental standards.
International Comparison of accounting, and there is no essential difference, only the United States with a rule oriented leasing criterion marks more obvious. The United States rental standards has been a long time, the international standards including Chinese leasing leasing criterion, and the actual is the same. The United States initially in the financial statements disclosed in the leasing business because of concerns about long-term lease debt from undervalued to bring the lease, and underestimate assets does not seem very concerned. With the development of the leasing industry, the essence of leasing asset purchases greatly increased. In 1964 the United States accounting principles board (APB) issued fifth opinions on the leased assets capitalization "buy" mode, and make the corresponding decision "buy essence" standard. In the later of the lease amendments, although discussed such as legal debt model, model of property rights, and to hold the liability model The contract model, but in the 1976 release of SFAS13, eventually to "associated with the ownership risk and rewards for the meaning of the lease purchase method on the part of the business capital. Subsequent amendments only reflected in the technical standards for all the minor details change. However, the current rental standards criticized.1997 can be heard without end. The United States had to lease five worst rated one of the criteria. The typical lease criterion is regarded as rule oriented, in the interest of each group compete has been reduced to fragments. In the same year, the United States put forward the concept of high quality accounting standards, although has not yet formed a unified and authoritative standard, but with the financial conceptual framework principles the development oriented, fair to reflect the financial information is the core content. In order to measure the current rental standards, which will be revised has become inevitable. Accounting for business Rental and leasing of the open division, not only provide accounting policy alternative for accounting subject, even worse is that it also may lead to accounting for profit manipulation, and even become a hidden refuge. The theoretical basis of Accounting Information Division operating lease and financial lease is the concept of ownership rather than the right to use the concept, and the from "associated with the ownership of the risks and rewards" standard, is the plight of the existing lease criterion of maximum.
In August 2010, IASB and FASB jointly issued the lease accounting standards draft proposed "right to use assets" concept. The idea of the right to use the lease accounting, some American scholars mentioned in 1962.1996 and 1999 two G4+1 special report, further elaborated the right to use the method of lease accounting, but because of the lease the accounting change impact on the industry is too big, has been shelved. After Enron, the formulation of accounting standards by the rule oriented to the principle of orientation, economic integration and the global financial crisis should be to develop a set of unified requirements, high quality, international accounting standards is growing in.2006 FASB and TASB, and signed a memorandum to start the study including the conceptual framework of financial report and a series of joint projects, which provides an excellent opportunity for reform. The lease term lease Ask for cancel the classification of operating lease and financial lease the draft, with the idea of the right to use, is the understanding of the nature of the rental return, is the inherent requirement of the accounting of asset liability view and guiding principles, and revised financial conceptual framework with a unified logical, reflects the value orientation of accounting objectives, accounting definition is in line with the asset elements. To meet the needs of the quality characteristics of accounting information. Because of the lease accounting reform prominent economic consequences, in comments during the controversy is inevitable.
The revised leasing international standards has irreversible trend in May.2013, the chairman of the international accounting standards board reiterated the necessity of revising the international accounting standards, especially mentioned lease criteriontransformation, expressed his determination. "The basic concept of the right to use assets", in line with the economic essence of leasing, should also improve the requirements the quality of accounting information, on the one hand, China should unconditionally accept. The internationalization of accounting and accounting under the background of international convergence of accounting standards, Chinese commitment China will continue with the international accounting standards, at the same time the statement is the purpose of the equivalent convergence, revised leasing norms, including the task, is Chinese common. In view of the actual conditions China in the leasing industry of macro and micro, China to lease criterion change strategies can be summarized as follows: the basic concept fully accepted, actively discuss the concept of technology, A cautious approach to the convergence line.

【学位授予单位】：财政部财政科学研究所
【学位级别】：博士
【学位授予年份】：2014
【分类号】：D923.2;F233;F832.49

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