“以房养老”的相关会计问题研究

发布时间：2018-02-04 01:34

  本文关键词： 以房养老 住房反向抵押贷款养老 金融工具 会计处理　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：“以房养老”，它是指老年人以拥有产权的房屋向银行或其他金融机构做抵押，所贷款项用以补充养老，同时借款人有权保留该房屋的居住使用权，直到去世后用房产归还贷款本息的一种新型的金融产品。由于其现金流的流向与传统的住房抵押贷款方向相反，类似于金融机构用分期付款的方式从老年人（借款人）手中买入房产，故美国人最早也将其称之为住房反向抵押贷款养老。 随着我国老龄化的加剧以及老年人房产私有化比率的提高，国外盛行的“以房养老”开始在我国崭露头角，这项新型的金融产品一经引入，迅速引起了社会的广泛关注。在国外，住房反向抵押贷款养老已经是一项发展较为成熟的金融产品，我国各学科领域的专家在借鉴国外经验的基础之上，同样对住房反向抵押贷款养老产品展开了大量深入的研究。纵观国内外的研究成果，主要是集中在对住房反向抵押贷款养老的相关道德和法律问题、金融保险问题、产品需求与定价问题、社会救助保障问题等几个方面，并没有涉及到会计方面，因此引发了笔者对住房反向抵押贷款养老相关的会计问题的关注和研究。首先，“以房养老”作为一项经济活动，脱离不了与会计的联系，它的开展不可避免地需要运用到会计这一经济管理工具，对其业务本身进行完整、连续、系统地反映和监督。因此，我们需要将“以房养老”这个新的经济事项纳入到会计的研究领域之中，从它的会计本质入手重新解读住房反向抵押贷款养老；其次，住房反向抵押贷款养老并不是普通抵押贷款与一般养老的简单组合，它与传统意义上的通过抵押房产获得贷款用于养老的做法具有本质的区别，不能直接套用普通抵押贷款的会计处理方法。因此，，我们有必要对具有特殊性的“以房养老”会计问题进行专门的研究。 本文以说明并解决住房反向抵押贷款养老的相关会计问题作为研究的中心来展开全文。首先厘定了“以房养老”和住房反向抵押贷款养老的等价关系，并指出“以房养老”的会计本质是一项新型的金融工具；其次，分市场需求、金融保险、政策法规三方面对国内外有关住房反向抵押贷款的研究成果进行了梳理，然后通过分析国外各国“以房养老”发展现状，总结了可供我国解决的国际经验。进一步指出，我国开展住房反向抵押贷款养老主要存在三个方面的会计问题，即会计主体、会计确认和计量、会计列报和披露。然后分章节对上述三个问题展开分析与讨论，通过对比一般抵押贷款的会计处理方式和结合住房反向抵押贷款自身的具体特征，给出了解决问题的方法并在文章的最后提出了政策建议。
[Abstract]:"to house endowment", it is to point to the elderly with the property right of the house to the bank or other financial institutions to make mortgage, the loan items used to supplement the pension, while the borrower has the right to retain the right to live in the house. A new type of financial product that until the end of its life repayments the principal and interest of a home loan because its cash flow flows in the opposite direction to the traditional home mortgage. Similar to the way financial institutions buy homes from older people (borrowers) by installment, Americans first called them reverse mortgages. With the aggravation of the aging of our country and the increase of the privatization rate of the old people's real estate, the "old-age by housing", which is popular in foreign countries, is beginning to emerge in our country, and this new financial product has been introduced once it has been introduced. In foreign countries, the housing reverse mortgage pension has been a mature financial product. Experts in various disciplines of our country are learning from the experience of foreign countries. At the same time, a large number of in-depth research on the housing reverse mortgage pension products. Throughout the domestic and foreign research results, mainly focused on the housing reverse mortgage pension related to the moral and legal issues. The problems of financial insurance, product demand and pricing, social assistance and security are not related to accounting. Therefore, the author pays close attention to and studies the accounting problems related to the housing reverse mortgage loan. Firstly, "housing old-age care" as an economic activity, can not be separated from the relationship with accounting. Its development inevitably needs to be applied to accounting as an economic management tool, to its business itself complete, continuous, systematic reflection and supervision. We need to bring the new economic issue of "housing for the aged" into the field of accounting research, and reinterpret the housing reverse mortgage pension from its accounting essence. Secondly, the housing reverse mortgage is not a simple combination of ordinary mortgage and general pension, it is different from the traditional way of obtaining loans through mortgage property for the aged. The accounting method of ordinary mortgage loan can not be directly applied. Therefore, it is necessary for us to make a special study on the accounting problem of "providing for the aged by housing". This paper focuses on explaining and solving the accounting problems related to the housing reverse mortgage pension. Firstly, it defines the equivalent relationship between the housing pension and the housing reverse mortgage pension. It also points out that the accounting essence of "old-age by housing" is a new type of financial instrument. Secondly, the market demand, financial insurance, policies and regulations on the domestic and foreign reverse mortgage research results are combed, and then through the analysis of foreign countries "housing endowment" development situation. This paper summarizes the international experience that can be solved by our country, and further points out that there are three main accounting problems in the development of housing reverse mortgage in our country, namely, accounting subject, accounting recognition and measurement. Accounting presentation and disclosure. Then the analysis and discussion of the above three issues are divided into chapters, by comparing the accounting treatment of general mortgage loan and combining with the specific characteristics of the housing reverse mortgage loan itself. At the end of this paper, some policy suggestions are put forward.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D669.6;F299.23;F832.4;F830.42


本文编号：1488927