金融负债与权益工具的划分研究
发布时间：2018-08-17 19:10
【摘要】：金融负债与权益工具的划分一直以来都是会计难题之一,加之近些年来不断有创新型、复合型金融工具产生,二者的分类所引发的争议越来越多。对于企业而言,丰富的金融工具给企业提供了更加多元化的融资渠道,从而助力企业发展,但是相关会计划分也给其带来前所未有的挑战;对于投资者而言,对金融工具分类合理与否可能会对他们的投资决策产生重大影响;对于监管者而言,金融负债与权益工具分类存在的争议和模糊地带大大提高了监管的难度;对于会计准则的各个制定机构而言,合理划分金融工具这个会计命题无疑是横亘在会计准则制定者心中的一大难题。合理划分金融工具,不仅会有助于及时、准确地计算企业的权益、负债与净收益,还会对财务杠杆比率和其他相关财务指标的正确计算有所帮助,进而影响企业的财务目标;其次,金融负债与权益工具的划分与企业资本结构的确定密切相关,划分的合理与否可以不仅与企业的融资政策相关,还会影响投资影响者的投资决策,即影响到企业金融产品的发行方式和发行效果,资本结构的不同也会左右企业对于最佳筹资组合的决策;最后,金融负债与权益工具的合理分类,对于报表使用者而言决策相关。因此,研究如何准确有效的对金融负债与权益工具进行分类就显得十分重要。目前,国际会计准则理事会所制定的相关准则较为复杂,对会计人员的职业判断提出了较高要求;国际准则背后的相关理论和有关准则条款还存在一些不够完善的地方,甚至还存在不一致的观点;在某些情况下,会计判断结果与法律裁决的结果不同,对投资者而言影响重大;评级机构对金融工具的划分也存在不同的认识,这无疑会影响评级报告使用者对公司财务杠杆等情况的判断等。基于上述事实,包括国际会计准则理事会、美国财务会计准则委员会、欧盟财务报告咨询组等在内的会计准则制定机构对金融工具的划分都进行了长期、深入的研究,他们分别提出了许多有创造性的方法和建议,其中有共同之处,也有相悖之处,各有优劣。然而,各方直至今日在某些方面都没有形成统一的观点。本文对现行会计准则中有关金融负债和权益工具划分存在的问题和各界对此的研究进展进行了细致的分析和研究,认为国际会计准则理事会提出的严格债务法在众多备选方法中应属于优选方法。该方法优点众多,适合作为金融负债与权益工具的划分标准。同时,本文研究认为,该方法尚不能解决现存的所有问题,对会计要素定义的修改等等工作仍然有待进一步研究,以从根本上解决有关金融负债和权益工具的划分。
[Abstract]:The division of financial liabilities and equity instruments has always been one of the accounting difficulties. In addition, in recent years, innovative and complex financial instruments have been produced, the classification of the two has caused more and more controversy. For enterprises, rich financial instruments provide enterprises with more diversified financing channels, thus contributing to the development of enterprises, but the related accounting division also brings them unprecedented challenges; for investors, Whether the classification of financial instruments is reasonable or not may have a significant impact on their investment decisions, for regulators, the disputes and fuzzy areas in the classification of financial liabilities and equity instruments have greatly increased the difficulty of supervision. For the various organizations that make accounting standards, the accounting proposition of dividing financial instruments rationally is undoubtedly a difficult problem in the hearts of accounting standards makers. The rational division of financial instruments will not only help to calculate the equity, liabilities and net income of enterprises in a timely and accurate manner, but also help to calculate the financial leverage ratio and other relevant financial indicators, thus affecting the financial objectives of enterprises. Secondly, the division of financial liabilities and equity instruments is closely related to the determination of the capital structure of enterprises. Whether the division is reasonable or not can be related not only to the financing policies of enterprises, but also to the investment decisions of investors. That is to say, it affects the issuing method and effect of enterprise financial products, and the difference of capital structure will also influence the decision of the best financing combination. Finally, the reasonable classification of financial liabilities and equity instruments. Decisions are relevant to report users. Therefore, it is very important to study how to classify financial liabilities and equity instruments accurately and effectively. At present, the relevant standards formulated by the International Accounting Standards Board are relatively complex, and the professional judgment of accounting personnel is required, and there are still some imperfections in the relevant theories and relevant standard provisions behind the international standards. There are even conflicting views; in some cases, the results of accounting judgments are different from those of legal decisions, which have a significant impact on investors; and ratings agencies have different perceptions of the division of financial instruments. This will undoubtedly affect the rating report users of corporate financial leverage and so on. Based on the above facts, accounting standard-setting organizations, including the International Accounting Standards Board, the Financial Accounting Standards Board of the United States, the European Union Financial reporting Advisory Group, and so on, have carried out a long-term and in-depth study on the division of financial instruments. They put forward a lot of creative methods and suggestions, which have some common points, but also contradictory, each has its own advantages and disadvantages. However, the parties have not yet formed a unified view in some respects to this day. This paper makes a detailed analysis and study on the problems existing in the division of financial liabilities and equity instruments in the current accounting standards and the research progress in this regard. It is considered that the strict debt method proposed by IASB should be an optimal method among many alternatives. This method has many advantages and is suitable for the classification of financial liabilities and equity instruments. At the same time, this paper believes that the method can not solve all the existing problems, and the modification of the definition of accounting elements still needs to be further studied in order to fundamentally solve the division of financial liabilities and equity instruments.
【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】：2017
【分类号】：F275;F832
[Abstract]:The division of financial liabilities and equity instruments has always been one of the accounting difficulties. In addition, in recent years, innovative and complex financial instruments have been produced, the classification of the two has caused more and more controversy. For enterprises, rich financial instruments provide enterprises with more diversified financing channels, thus contributing to the development of enterprises, but the related accounting division also brings them unprecedented challenges; for investors, Whether the classification of financial instruments is reasonable or not may have a significant impact on their investment decisions, for regulators, the disputes and fuzzy areas in the classification of financial liabilities and equity instruments have greatly increased the difficulty of supervision. For the various organizations that make accounting standards, the accounting proposition of dividing financial instruments rationally is undoubtedly a difficult problem in the hearts of accounting standards makers. The rational division of financial instruments will not only help to calculate the equity, liabilities and net income of enterprises in a timely and accurate manner, but also help to calculate the financial leverage ratio and other relevant financial indicators, thus affecting the financial objectives of enterprises. Secondly, the division of financial liabilities and equity instruments is closely related to the determination of the capital structure of enterprises. Whether the division is reasonable or not can be related not only to the financing policies of enterprises, but also to the investment decisions of investors. That is to say, it affects the issuing method and effect of enterprise financial products, and the difference of capital structure will also influence the decision of the best financing combination. Finally, the reasonable classification of financial liabilities and equity instruments. Decisions are relevant to report users. Therefore, it is very important to study how to classify financial liabilities and equity instruments accurately and effectively. At present, the relevant standards formulated by the International Accounting Standards Board are relatively complex, and the professional judgment of accounting personnel is required, and there are still some imperfections in the relevant theories and relevant standard provisions behind the international standards. There are even conflicting views; in some cases, the results of accounting judgments are different from those of legal decisions, which have a significant impact on investors; and ratings agencies have different perceptions of the division of financial instruments. This will undoubtedly affect the rating report users of corporate financial leverage and so on. Based on the above facts, accounting standard-setting organizations, including the International Accounting Standards Board, the Financial Accounting Standards Board of the United States, the European Union Financial reporting Advisory Group, and so on, have carried out a long-term and in-depth study on the division of financial instruments. They put forward a lot of creative methods and suggestions, which have some common points, but also contradictory, each has its own advantages and disadvantages. However, the parties have not yet formed a unified view in some respects to this day. This paper makes a detailed analysis and study on the problems existing in the division of financial liabilities and equity instruments in the current accounting standards and the research progress in this regard. It is considered that the strict debt method proposed by IASB should be an optimal method among many alternatives. This method has many advantages and is suitable for the classification of financial liabilities and equity instruments. At the same time, this paper believes that the method can not solve all the existing problems, and the modification of the definition of accounting elements still needs to be further studied in order to fundamentally solve the division of financial liabilities and equity instruments.
【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】：2017
【分类号】：F275;F832
【相似文献】
中国期刊全文数据库 前10条
1 刘敏;刘云;;新会计准则中“金融资产与金融负债分类”的诠释[J];会计之友(上旬刊);2007年02期
2 王孟津;;非金融负债国际识别与会计处理研究[J];财会通讯;2009年22期
3 陈敏;罗艳清;刘颖莎;;新会计准则对金融工具分类的影响——基于上市公司的调查统计数据[J];金融会计;2008年08期
4 陈昌平;陈婉岚;严桂芳;;对交易性金融负债会计核算的几点认识[J];财会月刊;2009年35期
5 莉莎·郑;;金融工具的损益影响[J];中国资产评估;2010年01期
6 刘英;;论金融工具的后续确认与计量[J];中国乡镇企业会计;2011年03期
7 毛帮春;;金融资产与金融负债会计与税法处理的差异分析——基于新的会计准则和税法差异的视角[J];商场现代化;2011年15期
8 曹文芳;;交易性金融负债会计处理之改进[J];财会月刊;2013年03期
9 ;《企业会计准则第22号——金融工具确认和计量》应用指南[J];财会月刊;2007年01期
10 刘Z，
本文编号：2188613
本文链接：https://www.wllwen.com/jingjilunwen/huobiyinxinglunwen/2188613.html
